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EXHIBIT 31 Certifications required by Rules 13a-14(a) and 15d-14(a) I, Dr. Lionel L. Reilly, certify that: 1. I have reviewed this annual report on Form 10-K of Professional Veterinary
Products, Ltd.; 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
Exchange Act Rules 13a-15(e) and 15d-15(e)) 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, 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 registrants disclosure
controls and procedures and presented in this annual report our
conclusions about the effectiveness of the disclosure controls and
procedures, as of the end of the period covered by this annual
report based on such evaluation;c)
    
    disclosed in this annual report any change in the
registrants internal control over financial reporting that occurred
during the registrants fourth fiscal quarter that has materially
affected, or is reasonably likely to materially affect, the
registrants internal control over financial reporting; and 5. The registrants other certifying officer and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to the
registrants auditors and the audit committee of registrants board of
directors (or persons performing the equivalent functions):  a)
    
    all significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting
which are reasonably likely to adversely affect the registrants
ability to record, process, summarize and report financial
information; andb)
    
    any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrants
internal control over financial reporting. October 28, 2004 /s/ Lionel L. Reilly




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I, Neal B. Soderquist, certify that: 1. I have reviewed this annual report on Form 10-K of Professional Veterinary
Products, Ltd.; 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
Exchange Act Rules 13a-15(e) and 15d-15(e)) 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, 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 registrants disclosure
controls and procedures and presented in this annual report our
conclusions about the effectiveness of the disclosure controls and
procedures, as of the end of the period covered by this annual
report based on such evaluation;c)
    
    disclosed in this annual report any change in the
registrants internal control over financial reporting that occurred
during the registrants fourth fiscal quarter that has materially
affected, or is reasonably likely to materially affect, the
registrants internal control over financial reporting; and 5. The registrants other certifying officer and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to the
registrants auditors and the audit committee of registrants board of
directors (or persons performing the equivalent functions):  a)
    
    all significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting
which are reasonably likely to adversely affect the registrants
ability to record, process, summarize and report financial
information; andb)
    
    any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrants
internal control over financial reporting. October 29, 2004 /s/ Neal B. Soderquist