Exhibit 99.2

Statement Under Oath of Principal Executive Officer and Principal Financial Officer

Regarding Facts and Circumstances Relating to Exchange Act Filings

I, Jeffrey O. Henley, state and attest that:

(1)    To the best of my knowledge, based upon a review of the covered reports of Oracle Corporation, 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 Finance and 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”:

• Oracle Corporation’s Annual Report on Form 10-K for the fiscal year ended May 31, 2002;

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

• any amendments to any of the foregoing.

Jeffrey O. Henley Executive Vice President, Chief Financial Officer and Director (Principal Financial Officer) July 29, 2002
State of California County of San Mateo	Subscribed and sworn to before me this 29th day of July 2002.
	Notary Public
	My Commission Expires: June 10, 2004