EXHIBIT

31.1

CERTIFICATIONS

 

I, JayIsco, certify that:

-  I    have reviewed this quarterly report on Form 10-QSB of Aberdeen Idaho Mining    Company (the "Company") for the three-month period ended March 31,    2004.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 circumstances under which such statements were    made, not misleading with respect to the period covered by the quarterly    report; andBased    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 Company    as of, and for, the periods presented in the quarterly report.The    registrant's other certifying officer(s) 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 Company and have:-  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 Company, including its      consolidated subsidiaries, is made known to us by others within those      entities, particularly during the period in which the quarterly report is      being prepared; evaluated      the effectiveness of the Company's disclosure controls and procedures and      presented in the quarterly report our conclusions about the effectiveness      of the disclosure controls and procedures, as of the end of the period      covered by the quarterly report based on such evaluation; anddisclosed      in the quarterly report any change in the Company's internal control over      financial reporting that occurred during the Company's most recent fiscal      quarter that has materially affected, or is reasonably likely to      materially affect, the Company's internal control over financial      reporting;-  The    registrant's other certifying officer(s) and I have disclosed, based on our    most recent evaluation of internal control over financial reporting, to the    Company's auditors and the audit committee of Company's board of directors    (or persons performing the equivalent functions);-  all      significant deficiencies in the design or operation of internal controls      which could adversely affect the Company's ability to record, process,      summarize and report financial data and have identified for the Company's      auditors any material weaknesses in internal controls; andany      fraud, whether or not material, that involves management or other      employees who have a significant role in the Company's internal controls      over financial reporting.
 

Dated:May 24, 2004                                                                                           By: /s/ Jay Isco                                         
                                                                                                                                  JayIsco, interim Chief Financial Officer