EXHIBIT 31
                  CERTIFICATION PURSUANT TO
                       SEC RULE 13a-14



I, Deborah D. Mosier, certify that:

1. I have reviewed this report on Form 10-QSB of TMS, Inc.;

2. Based on my knowledge, this 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 report;

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows
of the small business issuer as of, and for, the periods presented in
this report;

4. The small business issuer's other certifying officers and I are
responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
and internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and
have:

     (a) Designed such disclosure controls and procedures, or caused
     such disclosure controls and procedures to be designed under our
     supervision, to ensure that material information relating to the
     small business issuer, including its consolidated subsidiaries, is
     made known to us by others within those entities, particularly
     during the period in which this report is being prepared;

     (b) Designed such internal control over financial reporting, or
     caused such internal control over financial reporting to be
     designed under our supervision, to provide reasonable assurance
     regarding the reliability of financial reporting and the
     preparation of financial statements for external purposes in
     accordance with generally accepted accounting principles;

     (c) Evaluated the effectiveness of the small business issuer's
     disclosure controls and procedures and presented in this report our
     conclusions about the effectiveness of the disclosure controls and
     procedures, as of the end of the period covered by this report
     based on such evaluation; and

     (d) Disclosed in this report any change in the small business
     issuer's internal control over financial reporting that occurred
     during the small business issuer's most recent fiscal quarter that
     has materially affected, or is reasonably likely to materially
     affect, the small business issuer's internal control over financial
     reporting; and

5. The small business issuer's other certifying officers and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the small business issuer's auditors and the
audit committee of small business issuer's board of directors (or
persons performing the equivalent functions):

     (a) All significant deficiencies and material weaknesses in the
     design or operation of internal control over financial reporting
     which are reasonably likely to adversely affect the small business
     issuer's ability to record, process, summarize and report financial
     information; and

     (b) Any fraud, whether or not material, that involves management or
     other employees who have a significant role in the small business
     issuer's internal control over financial reporting.


Date: April 13, 2004

                     /s/ Deborah D. Mosier
                     -----------------------------
                     Deborah D. Mosier
                     President and Chief Financial Officer,
                     Principal Executive and Financial Officer