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                                                                   EXHIBIT 31.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                         PURSUANT TO SECTION 302 OF THE
                           SARBANES-OXLEY ACT OF 2002

         I, James R. Lattanzi, certify that:

         1.       I have reviewed this quarterly report on Form 10-K of King
Pharmaceuticals, Inc. ("King");

         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 King 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)) 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 annual 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
         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 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
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

                  (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.




                                                   /s/ JAMES R. LATTANZI
                                                 --------------------------
                                                     James R. Lattanzi
                                                  Chief Financial Officer

Date: May 10, 2004