CERTIFICATION (Exhibit 31.1)

         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 small business issuer'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))
         for the small business issuer 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 small business issuer, including its consolidated
                  subsidiaries, is made known to us by others within those
                  entities, particularly during the period in which this annual
                  report is being prepared;

                  b. Evaluated the effectiveness of the small business issuer's
                  disclosure controls and procedures and 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 report based on such evaluation; and

                  c. Disclosed in this Report any change in the small business
                  issuer's internal control over financial reporting that
                  occurred during the small business issuer's fourth fiscal
                  quarter that has materially effected, or is reasonably likely
                  to materially effect, the small business issuer's internal
                  control over financial reporting;

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

                  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
                  small business issuer'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 small business issuer's internal controls over financial
                  reporting; and

      Date: July 5, 2005

      s/Michael Offerman
      ------------------
      Michael Offerman
      President


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                          CERTIFICATION (Exhibit 31.1)

      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 small business issuer'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)) for
      the small business issuer 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 small business issuer,
      including its consolidated subsidiaries, is made known to us by others
      within those entities, particularly during the period in which this annual
      report is being prepared;

      b. Evaluated the effectiveness of the small business issuer's disclosure
      controls and procedures and 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 report based on such evaluation; and

      c. Disclosed in this Report any change in the small business issuer's
      internal control over financial reporting that occurred during the small
      business issuer's fourth fiscal quarter that has materially effected, or
      is reasonably likely to materially effect, the small business issuer's
      internal control over financial reporting;

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

      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 small business issuer'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 small business issuer's
      internal controls over financial reporting; and

      Date: July 5, 2005

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