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 registrant's other certifying officers 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 registrant and we have:

          a. Designed such disclosure controls and procedures 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;

          b. Evaluated the effectiveness of the registrant'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 (the
          "Evaluation Date"); and

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

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

          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




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          b. Any fraud, whether or not material, that involves management or
          other employees who have a significant role in the registrant's
          internal controls; and

     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 6, 2004
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Michael Offerman
President