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                                                                    EXHIBIT 31.2

                                 CERTIFICATIONS

I, Daniel Knutson, certify that:

       1. I have reviewed this quarterly report on Form 10-Q/A of Land O'Lakes,
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)) 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 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 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 first quarter
       of 2003 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 the audit committee of registrant'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 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:  April 26, 2004

                                          By: /s/ Daniel Knutson
                                              ----------------------------------
                                              Daniel Knutson
                                              Senior Vice President and
                                              Chief Financial Officer