**Exhibit 31.2****CERTIFICATE OF CHIEF FINANCIAL OFFICER**I, Gregory R. Andrews, certify that:1. I have reviewed this Amendment No. 1 on Form 10-K/A to the annual report on Form 10-K of EquityOne, Inc.; 2. Based on my knowledge, this annual report does not contain any untrue statement of a materialfact or omit to state a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respect to the periodcovered by this annual report; 3. Based on my knowledge, the financial statements, and other financial information included inthis annual report, fairly present in all material respects the financial condition, resultsof operations and cash flows of the registrant as of, and for, the periods presented in thisannual report; 4. The company’s other certifying officer(s) and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)) for the company and have: a. Designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensure that materialinformation relating to the company, including its consolidated subsidiaries, is madeknown to us by others within those entities, particularly during the period in whichthis report is being prepared;  b. Designed such internal control over financial reporting, or caused suchinternal control over financial reporting to be designed under our supervision, toprovide reasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance with generallyaccepted accounting principles;  c. Evaluated the effectiveness of the company’s disclosure controls andprocedures and presented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the period covered by this report based onsuch evaluation;  d. Disclosed in this report any change in the company’s internal control overfinancial reporting that occurred during the company’s most recent fiscal quarter (theregistrant’s fourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, the company’sinternal control over financial reporting; and5. The company’s other certifying officer(s) and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the company’s auditors and theaudit committee of the company’s board of directors (or persons performing the equivalentfunctions): a. All significant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which are reasonably likely toadversely affect the company’s ability to record, process, summarize and reportfinancial information; and  b. Any fraud, whether or not material, that involves management or otheremployees who have a significant role in the registrant’s internal control overfinancial reporting.             Date: April 10, 2007 /s/ GREGORY R. ANDREWS   Gregory R. Andrews    Executive Vice President andChief Financial Officer*Principal Financial Officer*