<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>d01168exv99w1.txt
<DESCRIPTION>CERTIFICATION OF THE PRINCIPAL ACCOUNTING OFFICER
<TEXT>
<PAGE>





                                                                    Exhibit 99.1
                                  CERTIFICATION

I, R. Ray Bell, Principal Accounting Officer of Marine Petroleum Trust, certify
that:

     1.   I have reviewed this quarterly report on Form 10-Q of Marine Petroleum
          Trust;

     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; and

     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 the registrant as of, and for, the periods presented in
          this quarterly report.

Date: November 14, 2002


                                                  /s/ R. RAY BELL
                                                  -----------------------------
                                                  R. Ray Bell
                                                  Principal Accounting Officer




</TEXT>
</DOCUMENT>
