EXHIBIT 31.3

                     SECTION 302 CERTIFICATION FOR FORM 10-K
CERTIFICATIONS
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I, Thomas B. Specketer, certify that:

1. I have  reviewed  this  annual  report  on Form  10-K of  MidAmerican  Energy
Company;

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-15(e) and 15d-15(e)) 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  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 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 officers 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 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.

Date:  February 9, 2004
                             /s/  Thomas B. Specketer
                             -----------------------------
                                  Thomas B. Specketer
                             Vice President and Controller
                               (chief financial officer)