EXHIBIT 31.02

                            CERTIFICATION PURSUANT TO
    RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934,
      AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Robert C. Ogden, the Chief Financial Officer, Principal Financial and
Accounting Officer of SAN Holdings, Inc. (the "Company"), certify that:

      (1) I have reviewed this annual report on Form 10-K of the Company;

      (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
      the Company as of, and for, the periods presented in this report;

      (4) I am responsible for establishing and maintaining disclosure controls
      and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
      for the Company 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 the
            Company, 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) [Paragraph reserved];

            (c) Evaluated the effectiveness of the Company'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

            (d) Disclosed in this report any change in the Company's internal
            control over financial reporting that occurred during the Company's
            fourth fiscal quarter that has materially affected, or is reasonably
            likely to materially affect, the Company's internal control over
            financial reporting; and

      (5) I have disclosed, based on our most recent evaluation of internal
      control over financial reporting, to the Company's auditors and the audit
      committee of Company's board of directors (or persons performing the
      equivalent functions):

            (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 the Company'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 the Company's
            internal control over financial reporting.

Date: March 29, 2005                By: /s/ Robert C. Ogden
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                                    Robert C. Ogden, Chief Financial Officer,
                                    Principal Financial and Accounting Officer