EXHIBIT 31
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                           CERTIFICATIONS

        I, ANDREW L. SIMON, certify that:

        1.  I have reviewed this Quarterly Report on
Form 10-QSB of TOUCHSTONE APPLIED SCIENCE ASSOCIATES,
INC. for the fiscal quarter ended April 30, 2004.

        2.  Based on my knowledge, this Quarterly
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 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 Quarterly Report;

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

        4.  The registrant's other certifying officers
and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant
and have:

        a)  designed such disclosure controls and
procedures to ensure that material information relating
to the registrant, including its consolidated
subsidiaries, is made known to us by others within those
entities, particularly during the period in which this
Quarterly Report is being prepared;

        b)  evaluated the effectiveness of the
registrant's disclosure controls and procedures as of a
date within 90 days prior to the filing date of this
Quarterly Report (the "Evaluation Date"); and

        c)  presented in this Quarterly Report our
conclusions about the effectiveness of the disclosure
controls and procedures based on our evaluation as of
the Evaluation Date;

        5.  The registrant's other certifying officers
and I have disclosed, based on our most recent
evaluation, to the registrant's auditors and the audit
committee of registrant's board of directors (or persons
performing the equivalent functions):

        a)  all significant deficiencies in the design
or operation of internal controls which could adversely
affect the registrant's ability to record, process,
summarize and report financial data and have identified
for the registrant's auditors any material weaknesses in
internal controls; and

        b)  any fraud, whether or not material, that
involves management or other employees who have a
significant role in the registrant's internal controls;
and

        6.  The registrant's other certifying
officers and I have indicated in this Quarterly Report
whether or not there were significant changes in
internal controls or in other factors that could
significantly affect internal controls subsequent to
the date of our most recent evaluation, including any
corrective actions with regard to significant
deficiencies and material weaknesses.

June 14, 2004

                                /s/ ANDREW L. SIMON
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                                CHIEF EXECUTIVE OFFICER AND
                                CHIEF FINANCIAL OFFICER