EXHIBIT 31.1



CERTIFICATION OF CFO PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002



I, Paul Durando, certify that:



1. I have reviewed
this annual report on Form 10-K of Nu Horizons Electronics Corp.;



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 officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) 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 presented in this report our conclusions about the effectiveness of the disclosure controls and procedures based on such evaluation;



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 control over
financial reporting.



5. The registrants other certifying
officers and I have disclosed, based on our most recent evaluation of internal controls over financial reporting, to the registrants auditors and the audit committee of registrants board of directors (or persons performing the equivalent
functions):



a) all significant deficiencies
in the design or operation of internal controls, 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 controls over financial reporting.



6. The registrants other certifying officers and I have indicated in this annual report whether or not there were significant changes in internal
controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.



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|Date: May 7, 2004 |  |  |  |                                                                            
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|                  |  |  |  | /s/    PAUL DURANDO                                                        
|                  |  |  |  |                                                                            
|                  |  |  |  | Paul Durando Vice President - Finance and Chief Financial Executive Officer