UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  FORM 10 - QSB

(Mark One)

(X)  Quarterly  report under section 13 or 15(d) of the Securities  Exchange Act
     of 1934.

           For the quarterly period ended March 31, 2004
                                          --------------

                                       or

( )  Transition report under section 13 or 15(d) of the Securities  Exchange Act
     of 1934.

           For the transition period from _____to  _____


                          Commission file number 0-7441

                           SIERRA MONITOR CORPORATION

        (Exact name of small business issuer as specified in its charter)


 California                                             95-2481914
 (State or other jurisdiction of                       (I.R.S. Employer
 incorporation or organization)                        Identification No.)

                                1991 Tarob Court
                           Milpitas, California 95035

              (Address and zip code of principal executive offices)


                                 (408) 262-6611
                (Issuer's telephone number, including area code)


The number of shares of the issuer's common stock outstanding, as of May 12,
2004 was 10,971,546.

Transitional Small Business Disclosure Format:  Yes [ ]; No [X]

                                                                         1 of 16

<PAGE>
                          PART I: FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS

                           SIERRA MONITOR CORPORATION

                                  Balance Sheet

                                 March 31, 2004

                                   (Unaudited)
                                       Assets

Current assets:
      Cash                                                            $  982,800
      Trade receivables, less allowance for doubtful accounts          1,184,983
          of approximately $35,000
      Inventories, net                                                 1,284,639
      Prepaid expenses                                                    98,931
      Income taxes receivable                                             80,850
      Deferred income taxes                                              272,231
                                                                      ----------
                    Total current assets                               3,904,434

Property and equipment, net                                              164,301
Deferred income taxes                                                     71,147
Other assets                                                              75,919
                                                                      ----------
                    Total assets                                      $4,215,801
                                                                      ==========

                    Liabilities and Shareholders' Equity

Current liabilities:
      Accounts payable                                                $  381,340
      Accrued compensation expenses                                      318,260
      Other current liabilities                                          114,196
                                                                      ----------
                    Total current liabilities                            813,796

Commitments and contingencies

Shareholders' equity:
      Common stock, $0.001 par value; 20,000,000 shares authorized;
      10,971,546 shares issued and outstanding                            10,972
      Additional paid-in capital                                       3,151,189
      Retained earnings                                                  239,844
                                                                      ----------
                    Total shareholders' equity                         3,402,005
                                                                      ----------
                    Total liabilities and shareholders' equity        $4,215,801
                                                                      ==========

See accompanying notes to the condensed financial statements.

                                                                         2 of 16

<PAGE>
                           SIERRA MONITOR CORPORATION

                            Statements of Operations

                                   (Unaudited)


                                                     For the three months ended
                                                   -----------------------------
                                                     March 31,       March 31,
                                                       2004            2003
                                                   ------------    ------------
Net sales                                          $  1,916,525       1,748,814

Cost of goods sold                                      744,625         692,728
                                                   ------------    ------------
                  Gross profit                        1,171,900       1,056,086
                                                   ------------    ------------

Operating expenses
      Research and development                          491,847         366,700
      Selling and marketing                             660,774         626,115
      General and administrative                        286,034         300,358
                                                   ------------    ------------
                                                      1,438,655       1,293,173
                                                   ------------    ------------
                  Loss from operations                 (266,755)       (237,087)

Interest income                                            --               471
                                                   ------------    ------------

               Loss before income taxes                (266,755)       (236,616)

Income tax benefit                                      105,509          94,647
                                                   ------------    ------------
                Net  loss                          $   (161,246)       (141,969)
                                                   ============    ============
Basic and diluted net loss available to common
    shareholders per common share                  $      (0.01)          (0.01)
                                                   ============    ============
Weighted-average number of shares used in
    per share computations:
         Basic and diluted                           10,971,546      10,971,546
                                                   ============    ============

See accompanying notes to the condensed financial statements.

                                                                         3 of 16

<PAGE>
                           SIERRA MONITOR CORPORATION

                            Statements of Cash Flows

                                   (Unaudited)

<TABLE>
<CAPTION>
                                                               For the three months ended
                                                               --------------------------
                                                                  March 31,    March 31,
                                                                   2004          2003
                                                               -----------    -----------
<S>                                                            <C>            <C>
Cash flows from operating activities:
       Net loss                                                $  (161,246)   $  (141,969)
       Adjustments to reconcile net loss to net cash used in
       operating activities:
              Depreciation and amortization                         48,972         76,258
              Allowance for doubtful accounts                       (3,200)         3,000
              Deferred income taxes                               (107,498)       (94,647)
              Change in operating assets and liabilities:
                 Trade receivables                                  (3,131)       (71,596)
                 Inventories                                         8,472         18,310
                 Prepaid expenses and other current assets          18,402          8,576
                 Accounts payable                                   36,262         (3,429)
                 Accrued compensation expenses                     112,361         66,262
                 Other current liabilities                          (2,373)        15,057
                                                               -----------    -----------
                  Net cash used in operating activities            (52,979)      (124,178)
                                                               -----------    -----------
Cash flows from investing activities -
       Purchases of property and equipment                         (19,302)        (4,268)
                                                               -----------    -----------
Cash flows from financing activities -
       Repayment of notes receivable                                  --              237
                                                               -----------    -----------
Net decrease in cash                                               (72,281)      (128,209)
Cash - beginning of period                                       1,055,081        739,318
                                                               -----------    -----------
Cash - end of period                                           $   982,800    $   611,109
                                                               ===========    ===========
Supplemental cash flow information:
     Cash paid for income taxes                                $     3,585    $     1,525
                                                               ===========    ===========
</TABLE>

See accompanying notes to the condensed financial statements.

                                                                         4 of 16

<PAGE>


                           SIERRA MONITOR CORPORATION

                   Notes to the Condensed Financial Statements
                                   (Unaudited)
                                 March 31, 2004

Basis of Presentation
---------------------

     The  unaudited  condensed  financial  statements  have been prepared by the
Company,  pursuant to the rules and  regulations  of the Securities and Exchange
Commission (the "SEC").  Certain information and footnote  disclosures  normally
included  in  financial   statements  prepared  in  accordance  with  accounting
principles  generally accepted in the United States of America have been omitted
pursuant to such SEC rules and regulations;  nevertheless,  the Company believes
that  the  disclosures  are  adequate  to make  the  information  presented  not
misleading.  These  financial  statements and the notes hereto should be read in
conjunction  with the financial  statements  and notes  thereto  included in the
Company's  Annual  Report on Form 10-KSB for the year ended  December  31, 2003,
which was filed with the SEC on March 25,  2004.  In the opinion of the Company,
all adjustments,  including normal  recurring  adjustments  necessary to present
fairly the financial position of Sierra Monitor Corporation as of March 31, 2004
and the results of its  operations  and cash flows for the  quarter  then ended,
have been  included.  The results of operations  for the interim  period are not
necessarily indicative of the results for the full year.

Summary of Business
-------------------

     Sierra Monitor  Corporation  (the  "Company") was founded in 1978 to design
and develop  hazardous gas  monitoring  devices for  protection of personnel and
facilities in industrial work-places. In addition to gas monitoring systems, the
Company  also  manufactures  microprocessor-based  systems  used to monitor  and
control  environmental  conditions in small, remote structures used for cellular
and hard wire  telephone  equipment.  The Company  also  manufactures  a line of
products known as  Communications  Bridges.  These products  provide a means for
many industrial  instruments to communicate  with each other even when they have
different  communication  protocols.  Communications  Bridges are sold under the
name FieldServer by the FieldServer Technologies Division of the Company.

     Gas monitoring  products  manufactured by the Company are sold primarily to
oil and gas  drilling  and  refining  companies,  chemical  plants,  waste-water
treatment plants,  semiconductor  industry and other  applications which involve
the handling or generation of hazardous gases.  Environment Controllers are sold
to telecommunications companies and their suppliers.  FieldServers are typically
sold to  integration  companies  that  service  building  and  plant  automation
projects.

     The  Company's  common  stock  trades on the OTC  Bulletin  Board under the
symbol "SRMC.OB".

Accounting Policies
-------------------

     a) Revenue Recognition

     Revenue related to gas detection and monitoring  devices is recognized when
all of the  following  criteria  have been met:  (1)  persuasive  evidence of an
arrangement  exists;  (2) the fee for the arrangement is fixed or  determinable;
(3) delivery has occurred or services have been rendered; and (4) collectibility
is reasonably assured. Revenue from government contracts is recognized utilizing
the  percentage-of-completion  method.  Contract  revenues  are  recorded as the
related  costs  (including  certain  general and  administrative  costs),  which
contribute to contract performance, are incurred.

     The Company  recognizes revenue from the sale of FieldServers in accordance
with  Statement of Position  ("SOP")  97-2,  Software  Revenue  Recognition,  as
amended. Revenue is recognized when all of the following criteria have been met:
persuasive evidence of an arrangement exists;  delivery has occurred; the fee is
fixed or determinable; and collectibility is probable. Additionally the software
should  not  require  significant  production,  modification  or  customization;

                                                                         5 of 16

<PAGE>

otherwise  revenues are deferred.  Deferred  revenues at March 31, 2004 were not
significant.

     b) Recent Accounting Standards

     Recent accounting pronouncements discussed in the notes to the December 31,
2003 and 2002 audited financial statements, filed previously with the Securities
and Exchange  Commission in form 10-KSB, that were required to be adopted during
the year  ending  December  31,  2004 did not have a  significant  impact on the
Company's financial statements.

     c) Employee Stock-Based Compensation

     At March 31, 2004, the Company has two  stock-based  employee  compensation
plans.   The  Company  accounts  for  those  plans  under  the  recognition  and
measurement   principles  of  Accounting   Principles   Board  Opinion  No.  25,
"Accounting  for Stock Issued to  Employees,"  and related  Interpretations.  No
stock options were granted during the  three-month  periods ended March 31, 2004
and 2003. The following  table  illustrates  the effect on net loss and loss per
share if the  Company  had  applied  the fair value  recognition  provisions  of
Statement of Financial Accounting Standards No. 123, "Accounting for Stock-Based
Compensation," to stock-based employee compensation.

<TABLE>
<CAPTION>
                                                                                        For The Three Months
                                                                                          Ended March 31,
                                                                                     2004                 2003
                                                                                  ----------           ----------
<S>                                                                               <C>                  <C>
Net (loss):
      As reported                                                                 $(161,246)           $(141,969)
         Deduct: Total stock-based employee compensation expense
               determined under fair value based method for all awards
                                                                                  $ (38,000)           $ (46,000)
                                                                                  ----------           ----------
         Pro forma                                                                $(199,246)           $(187,969)
                                                                                  ==========           ==========
Basic and diluted net loss per share:
           As reported                                                               $(0.01)              $(0.01)
           Pro forma                                                                 $(0.02)              $(0.02)
</TABLE>

Inventories
-----------

A summary of inventories as of March 31, 2004 follows:
<TABLE>
<CAPTION>
<S>                                                                                           <C>
                    Raw Materials                                                             $  680,350
                    Work-in-process                                                              475,105
                    Finished goods                                                               202,615
                    Obsolescence reserve                                                         (73,431)
                                                                                              ----------
                                                                                              $1,284,639
                                                                                              ==========
</TABLE>

Net Loss per share
------------------

     Basic  earnings per share  ("EPS") is computed  using the weighted  average
number of common shares outstanding  during the period.  Diluted EPS is computed
using the weighted average number of common and dilutive potential common shares
outstanding  during the period.  Dilutive  potential  common  shares  consist of
common stock  issuable upon  exercise of stock options using the treasury  stock
method.  No  adjustments  to  earnings  were  made  for  purposes  of per  share
calculations.

     The Company has reported a net loss for both  periods  ended March 31, 2004
and 2003. As a result,  860,000 shares of common stock issuable upon exercise of
stock options have been excluded from the  calculation of diluted loss per share
for the three month period ended March 31, 2004 because their inclusion would be
antidilutive. At March 31, 2004 and 2003, outstanding options to acquire 592,500

                                                                         6 of 16

<PAGE>

and  1,478,500  shares  of  common  stock,  respectively,  were  not  considered
potentially  dilutive  common shares due to the exercise price being higher than
the stock price used in the EPS calculation.

     The following is a reconciliation  of the shares used in the computation of
basic  and  diluted  EPS  for  the  periods  ended  March  31,  2004  and  2003,
respectively:

<TABLE>
<CAPTION>
                                                                                         2004             2003
                                                                                         ----             ----
<S>                                                                                  <C>              <C>
Basic EPS - weighted-average number of common shares outstanding                     10,971,546       10,971,546
Effect of dilutive potential common shares - stock options outstanding                        -                -
                                                                                     ----------       ----------
Diluted EPS - weighted-average number of common shares and potential common
    shares outstanding                                                               10,971,546       10,971,546
                                                                                     ==========       ==========
</TABLE>

Comprehensive Income
--------------------

     The Company has no  significant  components of other  comprehensive  income
(loss) and,  accordingly,  comprehensive  income is the same as net loss for all
periods presented.

Segment Information
-------------------

     The  Company  operates  in one  segment,  industrial  instrumentation.  The
Company's chief operating decision maker, the Chief Executive Officer, evaluates
the performance of the Company and makes operating  decisions based on financial
data consistent with the presentation in the accompanying financial statements.

     In  addition,  the CEO reviews  the  following  information  on revenues by
product category for the three months ended March 31:

                                                      2004               2003
                                                   ----------         ----------
Gas detection devices                              $1,184,333         $1,110,994
Environmental controllers                             276,291            205,074
FieldServers                                          455,901            432,746
                                                   ----------         ----------
                                                   $1,916,525         $1,748,814
                                                   ==========         ==========

Line-of-Credit
--------------

     At March 31,  2004,  the Company was not in  compliance  with one  covenant
under its line-of-credit requiring quarterly  profitability.  In April 2004, the
Company received a waiver for this covenant.  No borrowings have been made under
this line-of-credit during 2004.

                                                                         7 of 16

<PAGE>
     This Form 10-QSB contains forward-looking  statements within the meaning of
Section 27A of the  Securities  Act of 1933, as amended,  and Section 21E of the
Securities Exchange Act of 1934, as amended.  Statements that are not statements
of historical  fact may be deemed to be  forward-looking  statements.  The words
"believe,"  "expect,"  "intend," "plan," "project," "will" and similar words and
phrases as they relate to the Company also identify forward-looking  statements.
Such statements reflect the current views and assumptions of the Company and are
not guarantees of future  performance.  These  statements are subject to various
risks and  uncertainties.  The Company's actual results could differ  materially
from those  anticipated in these  forward-looking  statements as a result of the
risk factors  described in this Form 10-QSB,  including  those under the heading
"Certain  Factors That May Affect  Future  Results"  and those issues  described
under  the  heading  "Critical  Accounting   Policies."  The  Company  expressly
disclaims  any  obligation  to release  publicly any updates or revisions to any
forward-looking statement to reflect any changes in expectations,  or any change
in events or circumstances on which those statements are based, unless otherwise
required by law.

ITEM 2:  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
         OF OPERATIONS

Results of Operations

     For the three  months  ended March 31,  2004,  Sierra  Monitor  Corporation
reported net sales of  $1,916,525  compared to  $1,748,814  for the three months
ended March 31, 2003. The results for the first quarter of fiscal 2004 represent
a 10% increase from the same period in the prior year.

     Sales of our gas detection  systems,  which accounted for approximately 60%
of total  revenue,  were 7% higher in the first  quarter of 2004 compared to the
first quarter of 2003. Sales of our gas sensor  transmitters,  alarm devices and
military  products  all  increased  in the first  quarter of 2004.  Sales of our
larger Sentry systems were lower  reflecting  lower  shipments to major projects
such  as  wastewater   plant  upgrades,   compressor   plant  upgrades  and  new
construction.

     Sales  of  environment  controllers  to  the  telecommunications   industry
increased  35% in the first  quarter of 2004  compared  to the first  quarter of
2003.  The increase was  primarily  the result of sales of  controllers  for new
telephone   company   installations,   reflecting   a  slight   improvement   in
infrastructure  spending by telephone  and cable  companies  compared to the low
level of activity in the same period in 2003.

     Sales of FieldServers,  our  communications  bridge,  also increased in the
first  quarter of 2004  compared to the first  quarter of 2003.  The 5% increase
reflects  continued  expansion of application and utilization of FieldServers in
the  building   automation   industry  where  we  offer  a  building  block  for
interoperability of sensors, actuators and control systems.

     Gross profit for the three-month period ended March 31, 2004 was $1,171,900
compared to $1,056,086  in the same period in the previous  year. In the current
period,  the gross margin was  approximately 61% of net sales compared to 60% of
net sales in the same  period in the  previous  year.  The gross  margin in both
periods was consistent with our historical margins. The increase in gross profit
was due to higher sales in the first quarter of 2004.

     Expenses  for  research  and   development,   which   include  new  product
development and engineering to sustain existing  products,  were $491,847 or 26%
of net sales,  for the  three-month  period ended March 31, 2004,  compared with
$366,700,  or 21% of net sales,  in the  comparable  period in 2003.  During the
first  quarter of 2004,  we undertook a project to develop and install a complex
control system for improving the energy  efficiency of cell site buildings.  Two
complete systems were installed in operational cell tower sites owned by a major
wireless carrier.  At the end of the first quarter both test  installations were
fully functional and under competitive  evaluation by the wireless carrier.  The

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increase in  engineering  expenses in the first  quarter of 2004 compared to the
first quarter of 2003 is due to the approximate $110,000 cost of development and
deployment  of the  cell  site  control  system.  We are also  continuing  other
engineering  programs  including  FieldServer  software  and new  gas  detection
products.

     Selling and  marketing  expenses for the three month period ended March 31,
2004 were  $660,774  or 34% of net sales,  compared  to  $626,115  or 36% of net
sales,  in the same period in the prior year.  Increases in commission  expenses
due to the higher sales level and increased expenses for trade shows contributed
to the higher sales and marketing expenses in the first quarter of 2004 compared
to the first quarter of 2003.

     General  and  administrative  expenses  for the first  quarter of 2004 were
$286,034  or 15% of net sales  compared  to  $300,358 or 17% of net sales in the
same  period  in  the  prior  year.   There  were  no  significant   changes  in
administration  expenses  in the first  quarter  of 2004  compared  to the first
quarter of 2003.

     Net loss for the  three-month  period  ended March 31, 2004 was $161,246 or
approximately  8%  of  net  sales,   compared  with  net  loss  of  $141,969  or
approximately  8% of net sales for the same period in the prior year. The higher
net loss in the first  quarter of 2004  compared to the first quarter of 2003 is
primarily the result of the increased engineering expenses undertaken to develop
the new system for improving cell site energy efficiency.  On a pro-forma basis,
excluding the cell site system development expenses,  the net loss for the first
quarter of 2004 would be  substantially  lower than net loss for the same period
in 2003.

Liquidity and Capital Resources
-------------------------------

     Working  capital,  which  is  comprised,   primarily,   of  cash,  accounts
receivable  and  inventories  offset by current  liabilities,  was $3,090,638 at
March 31,  2004.  During the period ended March 31,  2004,  our working  capital
decreased by $131,576  compared to December  31,  2003.  The decrease in working
capital was primarily the result of the net loss of $161,246  reduced by $48,972
of depreciation and  amortization of fixed assets.  Cash on hand, a component of
working capital,  was $982,800 at March 31, 2004, a decrease of $72,281 compared
to December  31, 2003.  Other  significant  working  capital  component  changes
include   deferred   income  taxes  which  increased  by  $107,498  and  accrued
compensation  expenses  liabilities  which  increased  by  $112,361  in the same
period.

     In the current  fiscal year,  we have not  utilized  our  $500,000  line of
credit  with our  commercial  bank.  After  the close of the  first  quarter  we
obtained a waiver of a line of credit term restricting the allowable loss in the
quarter. The waiver of that requirement removed the restriction of our access to
those funds.

     Management believes that its present resources, including cash and accounts
receivable,  are sufficient to fund its anticipated level of operations  through
at least the next twelve months.

     Certain Factors That May Affect Future Results
     ----------------------------------------------

     The  Company's  future  operating  results  may be  affected by a number of
factors,  including  general  economic  conditions  in both foreign and domestic
markets,  cyclical  factors  affecting  our  industry,  lack  of  growth  in our
end-markets,  and our  ability to  develop,  manufacture,  and sell both new and
existing products at a profitable yet competitive price.

     The industry in which we compete is highly  competitive  and we expect such
competition to continue in the future.  Most of our  competitors are larger than
our company and have substantially greater financial,  technical,  marketing and
manufacturing resources. While we have invested in new products, there can be no
assurance  that we can continue to  introduce  new products on a timely basis or
that certain of our products will not be rendered non-competitive or obsolete by
our competitors.

     Our  operations  are   concentrated  in  a  single  building  in  Milpitas,
California. Our operations could be interrupted by fire, earthquake, power loss,
telecommunications failure and other events beyond our control. We do not have a

                                                                         9 of 16

<PAGE>

detailed  disaster  recovery  plan.  In  addition,  we do not  carry  sufficient
business  interruption  insurance to compensate us for losses that may occur and
any losses or damages incurred by us could have a material adverse effect on our
business.

     Our short-term liquidity is dependent upon our ability to reduce collection
cycles,  reduce inventories and manage expenses and cash  distribution.  We must
also renew or expand our bank line of credit in June 2004 under  terms we expect
to be similar to the current terms of the line of credit.

Critical Accounting Policies
----------------------------

     The  preparation  of  financial   statements  and  related  disclosures  in
conformity with accounting principles generally accepted in the United States of
America  requires  management to make judgments,  assumptions and estimates that
affect the amounts reported in the Company's  consolidated  financial statements
and the accompanying  notes.  The amounts of assets and liabilities  reported on
our balance sheets and the amounts of revenues and expenses reported for each of
our fiscal  periods are affected by estimates  and  assumptions,  which are used
for,  but not  limited to, the  accounting  for  revenue  recognition,  accounts
receivable,  doubtful accounts and inventories. Actual results could differ from
these estimates.  The following critical  accounting  policies are significantly
affected by judgments,  assumptions and estimates used in the preparation of the
consolidated financial statements:

     a) Revenue Recognition

     Our net sales  consist  of  revenue  from  sales of  products  net of trade
discounts  and  allowances.   We  generally  obtain  oral  or  written  purchase
authorizations  from our  customers  for a  specified  amount  of  product  at a
specified price and consider  delivery to have occurred at the time of shipment.
We  recognize  revenue  when  evidence  of an  arrangement  exists,  contractual
obligations have been satisfied, title and risk of loss have been transferred to
the customer and collection of the resulting  receivable is reasonably  assured.
We recognize  revenue from the sale of FieldServers in accordance with SOP 97-2,
Software Revenue Recognition, as amended. Management's ability to determine that
such conditions have been met is based on market  experience and judgment of the
specific economic and contractual conditions that exist at the time of shipment.
The Company  does not enter into  multiple-element  arrangements  related to the
sales of FieldServers.

     b) Accounts Receivable and Related Allowances

     Our  domestic  sales are  generally  made on an open  account  basis unless
specific  experience  or  knowledge  of the  customer's  potential  inability or
unwillingness  to  meet  the  payment  terms  dictate  secured   payments.   Our
international  sales are generally made based on secure payments  including cash
wire  advance  payments and letters of credit.  International  sales are made on
open account terms where sufficient  historical  experience justifies the credit
risks  involved.  In many of our larger  sales,  the  customers  are  frequently
construction contractors who are in need of our field services to complete their
work and obtain  payment.  Management's  ability to manage the credit  terms and
take  advantage  of the leverage of the need for our services is critical to the
effective  application of credit terms and  minimization of accounts  receivable
losses.

     We maintain  an  allowance  for  doubtful  accounts  which is analyzed on a
periodic  basis  to  insure  that it is  adequate  to the  best of  management's
knowledge.  Historical  losses  have  been  minimal.  We  believe  that  we have
demonstrated the ability to make reasonable and reliable estimates of allowances
for doubtful accounts based on significant historical experience.

     c) Inventories

     Inventories  are  stated  at the  lower  of  cost  or  market,  cost  being
determined on the  first-in,  first-out  method.  The Company uses an Enterprise
Requirements  Planning  ("ERP")  software  system which provides data upon which

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<PAGE>

management can rely to determine  inventory  trends and identify  excesses.  The
carrying  value of  inventory  is reduced to market for slow moving and obsolete
items based on historical experience and current product demand. We evaluate the
carrying value of inventory quarterly. The adequacy of these carrying amounts is
dependent  upon  management's  ability to forecast  demands  accurately,  manage
product changes efficiently, and interpret the data provided by the ERP system.

ITEM 3.  CONTROLS AND PROCEDURES

     Gordon R. Arnold, the Company's  principal executive and financial officer,
has  evaluated  the  effectiveness  of the  Company's  disclosure  controls  and
procedures  (as defined in Rule 13a-14(c)  under the Securities  Exchange Act of
1934) as of a date  within 90 days of the filing of this  report.  Based on that
evaluation,  he  has  concluded  that  the  Company's  disclosure  controls  and
procedures are adequate and effective. There have been no significant changes in
the Company's  internal  controls or in other  factors that could  significantly
affect  internal  controls  subsequent  to the date  Mr.  Arnold  completed  his
evaluation.

                           PART II: OTHER INFORMATION
                           --------------------------

Item 6.  Exhibits and Reports on Form 8-K

         (a) Exhibits.

             Exhibit
             Number     Description
             ------     -----------
             3.1(1)     Articles of Incorporation of the Registrant.

             3.2(2)     Bylaws of the  Registrant.  4.1(3) Specimen Common Stock
                        certificate of the Registrant.

             31.1       Rule 13a-14(e) Certification of Chief Executive Officer

             31.2       Rule 13a-14(e) Certification of Chief Financial Officer

             32.1       Section 1350 Certification of Chief Executive Officer

             32.2       Section 1350 Certification of Chief Financial Officer

               (1)  Incorporated by reference to the Company's  Annual Report on
                    Form 10-K for the fiscal year ended December 31, 1989.

               (2)  Incorporated by reference to the Company's  Quarterly Report
                    on Form 10-QSB  (File No.  000-07441)  filed with the SEC on
                    August 14, 1998.

               (3)  Incorporated by reference to the Company's  Annual Report on
                    Form 10-KSB (File No. 000-07441) filed with the SEC on March
                    25, 2004.

         (b) Reports on Form 8-K.

             None.

                                    SIGNATURE

In accordance with the requirements of the Exchange Act , the registrant caused
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

                                               SIERRA MONITOR CORPORATION
                                               ---------------------------------
                                               Registrant

Date:        May 12, 2004               By:      /s/ GORDON R. ARNOLD
                                               ---------------------------------
                                               Gordon R. Arnold
                                               President
                                               Chief Financial Officer


                                                                        11 of 16

<PAGE>


                                Index to Exhibits

Exhibit
Number     Description
------     -----------

3.1(1)     Articles of Incorporation of the Registrant.

3.2(2)     Bylaws of the Registrant.

4.1(3)     Specimen Common Stock certificate of the Registrant.

31.1       Certification  of Chief Executive  Officer pursuant to Section 302 of
           the Sarbanes-Oxley Act of 2002

31.2       Certification  of Chief Financial  Officer pursuant to Section 302 of
           the Sarbanes-Oxley Act of 2002.

32.1       Certification  of  Chief  Executive  Officer  pursuant  to 18  U.S.C.
           Section 350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
           Act of 2002.

32.2       Certification  of  Chief  Financial  Officer  pursuant  to 18  U.S.C.
           Section 350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
           Act of 2002.

(1)  Incorporated  by reference to the Company's  Annual Report on Form 10-K for
     the fiscal year ended December 31, 1989.

(2)  Incorporated by reference to the Company's  Quarterly Report on Form 10-QSB
     (File No. 000-07441) filed with the SEC on August 14, 1998.

(3)  Incorporated  by reference to the  Company's  Annual  Report on Form 10-KSB
     (File No. 000-07441) filed with the SEC on March 25, 2004.

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