WINN-DIXIE STORES, INC. AND SUBSIDIARIES

                                                                    Exhibit 99.2

                Written Statement of the Chief Financial Officer
                       Pursuant to 18 U.S.C. Section 1350

Solely  for the  purposes  of  complying  with 18 U.S.C.  Section  1350,  I, the
undersigned  Senior Vice  President  and Chief  Financial  Officer of Winn-Dixie
Stores, Inc. (the "Company"),  hereby certify,  based on my knowledge,  that the
Quarterly  Report on Form 10-Q of the Company for the quarter  ended  January 8,
2003 (the "Report") fully complies with the requirements of Section 13(a) of the
Securities  Exchange  Act of 1934 and that  information  contained in the Report
fairly presents,  in all material respects,  the financial condition and results
of operations of the Company.


/s/      Richard P. McCook
   ---------------------------------
         Richard P. McCook
         January 29, 2003