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: August 4, 2004                    By:/s/ W. David Walters
                                           --------------------
                                           W. David Walters
                                           Senior Vice President and Chief
                                           Financial Officer