Exhibit 31.2
                                                     ------------

              Chief Financial Officer Certification
                   Pursuant To Section 302 Of
                 The Sarbanes-Oxley Act Of 2002


     I, Frederick M. Friedman, certify that:

     1.    I  have  reviewed this annual report on Form  10-K  of
Eagle Supply Group, 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  quarterly
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(s) 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  registrant's  most  recent
          fiscal quarter (the registrant's fourth quarter in  the
          case of an annual report) 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(s) 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 the 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

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          (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.



September 29, 2003                 /s/ Frederick M. Friedman
                                   ------------------------------
                                   Frederick M. Friedman
                                   Chief Financial Officer