<PAGE>
                                                                   EXHIBIT 31(B)

      I, James Gilbertson, certify that:

      1.    I have reviewed this quarterly report on Form 10-Q of Navarre
            Corporation;

      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 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 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
                        quarterly 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;

                  c.    disclosed in this quarterly 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 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 the registrant's board of directors (or persons
            performing the equivalent functions):

                  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.


August 13, 2004                         By    /s/ James Gilbertson
                                              ---------------------------------
                                              James Gilbertson
                                              Vice President and
                                              Chief Financial Officer