EXHIBIT 31
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                           CERTIFICATIONS

            I, ANDREW L. SIMON, certify that:

            1.  I have reviewed this Quarterly Report on Form 10-QSB/A 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 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-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 registrant 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
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)  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 registrant's disclosure
controls and procedures 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 Quarterly Report based on such evaluation; and

            d)  Disclosed in this Quarterly Report any change in the
registrant's internal control over financial reporting that occurred during
the registrant's most recent financial quarter that has materially affected,
or is reasonably likely to materially affect, the registrant's internal
control over financial reporting; and

            5.  The registrant's other certifying officers and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, 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 and material weaknesses in
the design or operation of internal controls over financial reporting which
are reasonably likely to adversely affect the registrant'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
registrant's internal controls over financial reporting.


Date: August 8, 2005                   /s/ ANDREW L. SIMON
                                       ----------------------------------
                                       President, Chief Executive Officer
                                       and Chief Financial Officer