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CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
  1.
    
    I have reviewed this Annual Report on Form 10-K/A of IdleAire Technologies Corporation (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.
    
    The Company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 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 is made known to
us by others within the Company, particularly during the period in which this 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 accepted accounting principles;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; andd)
    
    disclosed in this report any change in the Companys internal control over financial reporting that occurred during
the Companys most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the
Companys internal control over financial reporting; and
 5.
    
    The Companys other certifying officer and 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 the Company's board of directors:
 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; andb)
    
    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: April 30, 2008
    /s/ Paul W. BoydPaul W. BoydChief Financial Officer and Treasurer