<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>7
<FILENAME>ex31-2.txt
<DESCRIPTION>CERTIFICATION OF THE CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302
<TEXT>
                                                Exhibit 31.2
                       CERTIFICATIONS

I, Robert L. Steer, certify that:

  1.  I  have  reviewed this annual report on Form  10-K  of
  Seaboard Corporation;

  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 officer(s) 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 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 (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; and

  5.  The  registrant's other certifying  officer(s)  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 functions):

     a) All significant deficiencies and material weaknesses
     in  the  design or operation of internal controls  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  controls   over
     financial reporting.


Date: February 27, 2004

                             /s/ Robert L. Steer
                             Robert L. Steer, Senior Vice President,
                             Treasurer and Chief Financial Officer

<PAGE>


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</DOCUMENT>
