EXHIBIT 31.2

           CERTIFICATIONS UNDER SECTION 302 OF THE SARBANES-OXLEY ACT

I, W. David Walters, certify that:

1)       I have  reviewed  this  quarterly  report on Form 10-Q of Glacier Water
         Services, Inc.;

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

4)       The  registrant'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))  and internal
         control  over  financial  reporting  (as defined in Exchange  Act Rules
         13a-15(f) and 15d-15(f)) for the registrant 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
               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)   designed such internal control over financial reporting, or
               caused such internal control over financial reporting to be
               designed under our supervision, to provide reasonable assurance
               regarding the reliability of financial reporting and the
               preparation of financial statements for external purposes in
               accordance with generally acceptable accounting principles;

          c)   evaluated the effectiveness of the registrant'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 changes in the registrant's internal
               control over financial reporting that occurred during the
               registrant's most recent quarter that has materially affected, or
               is reasonably likely to materially affect, the registrant's
               internal control over financial reporting; and

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

          a)   all significant deficiencies and material weakness in the design
               or operation of internal controls over financial reporting which
               are reasonably likely to adversely affect the registrant'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 registrant's
               internal control over financial reporting.



Date:   October 27, 2004       By:      /s/   W. David Walters
                                        ----------------------
                                              W. David Walters
                                              Senior Vice President
                                              and Chief Financial Officer