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, 2004                               /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, 2004                              /S/ JERRY W. JARRELL
                                                  ------------------------------
                                                  Jerry W. Jarrell
                                                  Chief Financial Officer
                                                  (Principal Accounting Officer)