EXHIBIT 99.2
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                CERTIFICATION PURSUANT TO RULE 13A-14 OR 15D-14
         OF THE SECURITIES EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT
               TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Doug Strong, Chief Financial Officer of Precision Drilling Corporation, as
agent for and on behalf of Precision Drilling Corporation, certify that:

1.     I have reviewed  this annual report on Form 40-F of Precision  Drilling
       Trust;

2.     Based  on my  knowledge,  this  report  does  not  contain  any  untrue
       statement of a material fact or omit to state a material fact necessary
       to make the statements made, in light of the circumstances  under which
       such  statements  were made, not misleading  with respect to the period
       covered by this report;

3.     Based on my knowledge,  the financial  statements,  and other financial
       information  included in this  report,  fairly  present in all material
       respects the financial condition,  results of operations and cash flows
       of Precision  Drilling  Trust as of, and for, the periods  presented in
       this report;

4.     Precision  Drilling  Corporation's  other certifying  officer and I are
       responsible for  establishing and maintaining  disclosure  controls and
       procedures  (as defined in Exchange Act Rules  13a-15(e) and 15d-15(e))
       for Precision Drilling Trust and have:

       (a)    Designed such disclosure controls and procedures, or caused such
              disclosure  controls  and  procedures  to be designed  under our
              supervision,  to ensure that  material  information  relating to
              Precision    Drilling   Trust,    including   its   consolidated
              subsidiaries,  is  made  known  to us  by  others  within  those
              entities, particularly during the period in which this report is
              being prepared;

       (b)    Evaluated the  effectiveness  of the Precision  Drilling Trust's
              disclosure  controls and procedures and presented in this report
              our  conclusions  about  the  effectiveness  of  the  disclosure
              controls and procedures,  as of the end of the period covered by
              this report based on such evaluation; and

       (c)    Disclosed  in this  report  any  change  in  Precision  Drilling
              Trust's internal control over financial  reporting that occurred
              during  the  period  covered  by  the  annual  report  that  has
              materially  affected,  or is  reasonably  likely  to  materially
              affect,   Precision   Drilling  Trust's  internal  control  over
              financial reporting; and

5.     Precision  Drilling  Corporation's  other certifying officer and I have
       disclosed, based on our most recent evaluation of internal control over
       financial  reporting,  to Precision  Drilling  Trust's auditors and the
       audit committee of Precision Drilling  Corporation's board of directors
       (or persons performing the equivalent function):

       (a)    All  significant  deficiencies  and material  weaknesses  in the
              design or operation of internal control over financial reporting
              which  are  reasonably  likely  to  adversely  affect  Precision
              Drilling  Trust's  ability to  record,  process,  summarize  and
              report financial information; and

       (b)    Any fraud, whether or not material,  that involves management or
              other  employees  who  have  a  significant  role  in  Precision
              Drilling Trust's internal control over financial reporting.


Dated:   March 31, 2006


/s/ Doug Strong
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Doug Strong
Senior Vice-President & Chief Financial Officer
(Principal Financial Officer)