Exhibit 99.2

Statement Under Oath Of Principal Financial Officer
Regarding Facts And Circumstances Relating To Exchange Act
Filings

                                                       OMB Number:  3235-0569


I,  John J. Steele, Vice President, Treasurer and Chief Financial
Officer, state and attest that:

(1)  To the best of my knowledge, based upon a review of the covered
     reports of Werner Enterprises, Inc., 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 of the Board of Directors.

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

     . Werner Enterprises, Inc. Annual Report on Form 10-K for the year
       ended December 31, 2001 filed on March 22, 2002 with the Commission;

     . all reports on Form 10-Q, all reports on Form 8-K and all
       definitive proxy materials of Werner Enterprises, Inc. filed with the
       Commission subsequent to the filing of the Form 10-K identified
       above; and

     . any amendments to any of the foregoing.


/s/ John J. Steele
---------------------
Signature                                    Subscribed and sworn to
                                             before me this 23rd day of
John J. Steele                               July 2002.
Vice President, Treasurer and
Chief Financial Officer                      /s/ Pamela J. Filmer
Werner Enterprises, Inc.                     --------------------------
                                             Notary Public

    7/23/02                                  My Commission Expires:
--------------------                             5/25/06
Date                                         --------------------------