Exhibit 31

                Certification of the Principal Executive Officer

I, Allen F. Campbell, certify that:

1. I have  reviewed  this  annual  report  on  Form  10-KSB  of  Emerging  Gamma
Corporation;

2.  Based on my  knowledge,  this  annual  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 annual
report;

3.  Based  on my  knowledge,  the  financial  statements,  and  other  financial
information  included  in this annual  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 annual 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 15 d-15(f)) for the
registrant and have:

     a)   designed  such  disclosure  controls  and  procedures  to ensure  that
          material information relating to the registrant is made known to us by
          others  within the  Company,  particularly  during the period in which
          this annual report is being prepared;

     b)   designed such  internal  control over  financial  reporting 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  and presented in this annual  report our  conclusions
          about the effectiveness of the disclosure controls and procedures,  as
          of the end of the period  covered by this  report on such  evaluation;
          and

     d)   disclosed  in  this  annual  report  any  change  in the  registrant's
          internal  control over financial  reporting  that occurred  during the
          registrant's most recent fiscal year 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 the  registrant's  board of
directors (or persons performing the equivalent functions):

     a)   all  significant  deficiencies  in the design or operation of internal
          control  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
          control over financial reporting.

Dated:  June 28, 2005                               /S/ ALLEN F. CAMPBELL
                                                   -----------------------------
                                                   Allen F. Campbell
                                                   Chief Executive Officer
                                                   (Principal Executive Officer)


<PAGE>

                Certification of the Principal Accounting Officer

I, Jerry W. Jarrell, certify that:

1. I have  reviewed  this  annual  report  on  Form  10-KSB  of  Emerging  Gamma
Corporation;

2.  Based on my  knowledge,  this  annual  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 annual
report;

3.  Based  on my  knowledge,  the  financial  statements,  and  other  financial
information  included  in this annual  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 annual 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  d-15(f))  for the
registrant and have:

     a)   designed  such  disclosure  controls  and  procedures  to ensure  that
          material information relating to the registrant is made known to us by
          others  within the  Company,  particularly  during the period in which
          this annual report is being prepared;

     b)   designed such  internal  control over  financial  reporting 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  and presented in this annual  report our  conclusions
          about the effectiveness of the disclosure controls and procedures,  as
          of the end of the period  covered by this  report on such  evaluation;
          and

     d)   disclosed  in  this  annual  report  any  change  in the  registrant's
          internal  control over financial  reporting  that occurred  during the
          registrant's most recent fiscal year 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 the  registrant's  board of
directors (or persons performing the equivalent functions):

     a)   all  significant  deficiencies  in the design or operation of internal
          control  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
          control over financial reporting.


Dated:  June 28, 2005                              /S/ JERRY W. JARRELL
                                                  ------------------------------
                                                  Jerry W. Jarrell
                                                  Chief Financial Officer
                                                  (Principal Accounting Officer)