Exhibit 99.4

                       CERTIFICATION PURSUANT TO
                        18 U.S.C. SECTION 1350,
                        AS ADOPTED PURSUANT TO
              SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

     In connection with the Quarterly Report on Form 10-Q of J Net
Enterprises, Inc. for the period ending September 30, 2002 as filed with
the Securities and Exchange Commission on the date hereof, I, Steven L.
Korby, Chief Financial Officer of registrant, certify, pursuant to 18
U.S.C. SS 1350, as adopted pursuant to SS 302 of the Sarbanes-Oxley Act of
2002, that:

     (1)  I have reviewed this quarterly report on Form 10-Q  of J Net
          Enterprises, Inc.;

     (2)  Based on my knowledge, this quarterly 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 quarterly
          report; and

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

     (4)  The registrant's other certifying officers and I are responsible
          for establishing and maintaining disclosure controls and
          procedures (as defined in Exchange Act Rules 13a-14 and 15d-14)
          for the registrant and we have:

          (a)  designed such disclosure controls and procedures to ensure
               that material information relating to the registrant,
               including its consolidated subsidiaries, is made known to
               us by others within those entities, particularly during the
               period in which this quarterly report is being prepared;

          (b)  evaluated the effectiveness of the registrant's disclosure
               controls and procedures as of a date within 90 days prior
               to the filing date of this quarterly report (the
              "Evaluation Date"); and

          (c)  presented in this quarterly report our conclusions about
               the effectiveness of the disclosure controls and procedures
               based on our evaluation as of the Evaluation Date;

     (5)  The registrant's other certifying officers and I have disclosed,
          based on our most recent evaluation, to the registrant's
          auditors and the audit committee of the registrant's board of
          directors (or persons performing the equivalent function):

          (a)  all significant deficiencies in the design or operation of
               internal controls which could adversely affect the
               registrant's ability to record, process, summarize and
               report financial data and have identified for the
               registrant's auditors any material weaknesses in internal
               controls; and

          (b)  any fraud, whether or not material, that involves
               management or other employees who have a significant role
               in the registrant's internal controls; and

     (6)  The registrant's other certifying officers and I have indicated
          in this quarterly report whether or not there were significant
          changes in internal controls subsequent to the date of our most
          recent evaluation, including any corrective actions with regard
          to significant deficiencies and material weaknesses.

Dated:  November 14, 2002        By: /s/ Steven L. Korby
                                     ____________________________________
                                     Steven L. Korby
                                     Chief Financial Officer

     This certification accompanies this Quarterly Report on Form 10-Q
pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and shall not,
except to the extent required by such Act, be deemed filed by registrant
for purposes of Section 18 of the Securities Exchange Act of 1934, as
amended.