EXHIBIT 99.2

                              STATEMENT UNDER OATH
                                       OF
                           PRINCIPAL FINANCIAL OFFICER
                                    REGARDING
            FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, Elsie M. Leung, state and attest that:

     (1) To the best of my knowledge, based upon a review of the covered reports
     of Gemstar-TV Guide International, Inc. ("Gemstar") and, except as
     corrected or supplemented in a subsequent covered report, and subject to
     the qualifications set forth below and in the Form 8-K filed this date:

          .    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) The statement in paragraph (1) is subject to the following
     qualifications, more fully explained in Gemstar's Form 8-K filed on this
     date:

          .    pending a final conclusion by Gemstar's audit committee, and
               possible guidance from the Office of the Chief Accountant of the
               Securities and Exchange Commission, Gemstar may restate its
               financial statements for the year ended December 31, 2001 to
               reverse the recognition of approximately $20 million of revenues
               relating to a non-monetary transaction of a subsidiary of TV
               Guide, Inc.; and

          .    pending a final conclusion by Gemstar's audit committee, and
               possible guidance from the Office of the Chief Accountant of the
               Securities and Exchange Commission, Gemstar may restate its
               financial statements for the year ended December 31, 2001 to
               reclassify approximately $2.75 million of advertising revenues
               from the Interactive Platform Sector to the Media and Services
               Sector.

     (3) The audit committee has concluded its review of Gemstar's revenue
     recognition practices, referred to in my Statement Under Oath dated and
     filed with the Securities and Exchange Commission on August 14, 2002. The
     audit committee has found no wrongdoing in connection with Gemstar's
     revenue recognition practices, and has not recommended that any changes to
     Gemstar's financial statements be made, other than those potential changes
     listed in paragraph (2).

     (4) I have reviewed the contents of this statement with Gemstar's audit
     committee.



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

          .    Gemstar's Form 10-K filed April 1, 2002;

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

          .    any amendments to any of the foregoing.

/s/ Elsie M. Leung                            Subscribed and sworn to
-------------------------                     before me this 26th day of
Elsie M. Leung                                September 2002.
September 26, 2002
                                              /s/ Johnetta D. Jackson
                                              ----------------------------------
                                              Notary Public
                                              My Commission Expires: