Exhibit 31.1

                                  CERTIFICATION

I, Michael Offerman, certify that:

         1.       I have reviewed this annual report of Form 10-KSB of IEH
                  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 officer and I are
                  responsible for establishing and maintaining disclosure
                  controls and procedures (as defined in the 1934 Act Rules
                  13a-14 and 15d-14) for the registrant and we 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, is made known to me by others within
                            the company, particularly during the period in
                            which this annual report is being prepared; and

                  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
                           annual report (the "Evaluation Date"); and

                  c)       Presented in this annual report my conclusions about
                           the effectiveness of the disclosure controls and
                           procedures based on our evaluation as of the
                           Evaluation Date.

          5.        I have disclosed, based on our most recent evaluation of
                    internal controls over financial reporting, to the
                    registrant's auditors and the audit committee of
                    registrant's board of directors (or persons performing the
                    equivalent function); and

                  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.

         6.       I have indicated in this annual 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.

         Date: July 15, 2008

         /s/ Michael Offerman
         -------------------------------
         Michael Offerman
         President (Principal Executive Officer)

                                      -47-
<PAGE>

                                  Exhibit 31.2

                                  CERTIFICATION

I, Robert Knoth, certify that:

         1.       I have reviewed this annual report of Form 10-KSB of IEH
                  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 officer and I are
                  responsible for establishing and maintaining disclosure
                  controls and procedures (as defined in the 1934 Act Rules
                  13a-14 and 15d-14) for the registrant and we 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, is made known to me by others within
                            the company, particularly during the period in
                            which this annual report is being prepared; and

                  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
                           annual report (the "Evaluation Date"); and

                  c)       Presented in this annual report my conclusions about
                           the effectiveness of the disclosure controls and
                           procedures based on our evaluation as of the
                           Evaluation Date.

          5.        I have disclosed, based on our most recent evaluation of
                    internal controls over financial reporting, to the
                    registrant's auditors and the audit committee of
                    registrant's board of directors (or persons performing the
                    equivalent function); and

                  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.

         6.       I have indicated in this annual 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.

         Date: July 15, 2008

         /s/ Robert Knoth
         -------------------------------
         Robert Knoth
         Chief Financial Officer, Controller and Principal Accounting Officer

                                      -48-
<PAGE>

                                  Exhibit 32.1

                CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350
                      AS ADOPTED PURSUANT TO SECTION 906 OF
                         THE SARBANES-OXLEY ACT OF 2002


In connection with the Annual Report of IEH Corporation (the "Company") on Form
10-KSB for the year ending March 28, 2008 as filed with the Securities and
Exchange Commission on the date hereof (the "Report"), I, Michael Offerman,
President (Principal Executive Officer) of the Company, respectfully certify,
pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906 of the
Sarbanes-Oxley Act of 2002, that:

The Report fully complies with the requirements of the Section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material
respects, the financial condition and result of operations of the Company.

Date:  July 15, 2008

/s/ Michael Offerman
------------------------
Michael Offerman
President (Principal Executive Officer)

                                      -49-
<PAGE>

                                  Exhibit 32.2

                CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350
                      AS ADOPTED PURSUANT TO SECTION 906 OF
                         THE SARBANES-OXLEY ACT OF 2002


In connection with the Annual Report of IEH Corporation (the "Company") on Form
10-KSB for the year ending March 28, 2008 as filed with the Securities and
Exchange Commission on the date hereof (the "Report"), I, Robert Knoth, Chief
Financial Officer of the Company, respectfully certify, pursuant to 18 U.S.C.
ss.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act of 2002, that:

The Report fully complies with the requirements of the Section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material
respects, the financial condition and result of operations of the Company.

Date: July 15, 2008

/s/ Robert Knoth
------------------------
Robert Knoth
Chief Financial Officer

                                      -49-