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                                                                    EXHIBIT 31.2

                           COAST DENTAL SERVICES, INC.
                  CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
                         PURSUANT TO SECTION 302 OF THE
                           SARBANES-OXLEY ACT OF 2002

I, Timothy G. Merrick, certify that:

     1.   I have reviewed this report on Form 10-K of Coast Dental Services,
          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 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 fiscal quarter in the case of an annual report) that has
                 materially affected, or is reasonably likely to materially
                 affect the registrant's internal controls over financial
                 reporting; and

     5.   The registrant's other certifying officer and I have disclosed, based
          on our most recent evaluation, 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 in the design or operation which
                 could 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.

Dated: March 24, 2004           By: /s/ Timothy G. Merrick
                                    -------------------------------
                                    Timothy G. Merrick
                                    Vice President - Finance
                                    (Principal Financial and Accounting Officer)