EXHIBIT 99.2

Statement Under Oath of Principal Financial Officer

Regarding Facts and Circumstances Relating to Exchange Act Filings

I, Jeffery P. Howells, state and attest that:

1) To the best of my knowledge, based upon a review of the covered reports of Tech Data Corporation (“the Company”), and, except as corrected or supplemented in a subsequent covered report:

• no covered report contained an untrue statement of a material fact as of the end of the period covered by such report (or in the case of a report on Form 8-K or definitive proxy materials, as of the date on which it was filed); and

• no covered report omitted to state a material fact necessary to make the statements in the covered report, in light of the circumstances under which they were made, not misleading as of the end of the period covered by such report (or in the case of a report on Form 8-K or definitive proxy materials, as of the date on which it was filed).

2) I have reviewed the contents of this statement with the Company’s audit committee.

3) In this statement under oath, each of the following, if filed on or before the date of this statement, is a “covered report”:

• Annual Report on Form 10-K for the Fiscal Year Ended January 31, 2002 of Tech Data Corporation;

• all reports on Form 10-Q, all reports on Form 8-K and all definitive proxy materials of Tech Data Corporation filed with the Commission subsequent to the filing of the Form 10-K identified above; and

• any amendments to any of the foregoing.

Subscribed and sworn to before me this 12th day of

September, 2002.

/S/    SUSAN K. PLESO      

Notary Public

My Commission Expires: March 1, 2006

/S/    JEFFERY P. HOWELLS      

Jeffery P. Howells

September 12, 2002