| I, Richard A. Spohn,    certify that:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
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|   1.        I    have reviewed this quarterly report on Form 10-Q of NTL Europe, 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;   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 the    registrant as of, and for, the periods presented in this quarterly report;   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-15(e) and 15d-15(e)) for the registrant and we 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)        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 quarterly report based on such evaluation; and   c)        disclosed    in this report any change in the registrant’s internal control over financial    reporting that occurred during the registrant’s most recent fiscal 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 officers and I have disclosed, based on our    most recent evaluation of internal control over financial reporting, to the    registrant’s auditors and the audit committee of registrant’s board of    directors (or persons performing the equivalent function):   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 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 controls over    financial reporting. Date:    August 28, 2003 /s/ RICHARD A. SPOHNRichard A. SpohnVice President, Chief Financial Officerand Chief Accounting Officer  |