Exhibit 99.2

               Statement Under Oath of Principal Financial Officer
       Regarding Facts and Circumstances Relating to Exchange Act Filings

I, Frosina C. Cordisco, state and attest that:

(1) To the best of my knowledge, based upon a review of the covered reports of
DQE, 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.

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

  .      Annual Report on Form 10-K for the year ended December 31, 2001 of DQE,
         Inc.;

  .      all reports on Form 10-Q, all reports on Form 8-K and all definitive
         proxy materials of DQE, 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/ Frosina C. Cordisco                  Subscribed and sworn to before me
---------------------------------------  this 14th day of August, 2002:
Name: Frosina C. Cordisco
Title: Vice President and Treasurer
       (Principal Financial Officer)
Date:  August 14, 2002                   /s/ Mary Jane Hammer
                                         ---------------------------------------
                                         Notary Public

                                         My Commission Expires:  October 6, 2003





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