SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D. C.  20549
                                   FORM 10-Q

        [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                      SECURITIES EXCHANGE ACT OF 1934

        For the quarterly period ended April 30, 2005

                                       OR

        [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                      SECURITIES EXCHANGE ACT OF 1934

        For the transition period from_________________to__________________


                         COMMISSION FILE NUMBER  0-1287

                              STERLING SUGARS, INC.
        ____________________________________________________________________
              Exact name of registrant as specified in its charter

                 Louisiana                              72-0327950
        _______________________________       ______________________________
        State or other jurisdiction of         IRS employer identification
        incorporation or organization                     number

            P. O. Box 572, Franklin, La.                   70538
        ____________________________________________________________________
        Address of principal executive offices            Zip Code

        Registrant's telephone number including area code       337 828 0620

                                  Not Applicable
        ____________________________________________________________________
        Former name, former address and former fiscal year, if changed since
        last report.

        Indicate by check mark whether registrant (1) has filed all reports
        required to be filed by Section 13 or 15(d) of the Securities
        Exchange Act of 1934 during the preceding 12 months (or such shorter
        period that the registrant was required to file such reports), and
        (2) has been subject to such filing requirements for the past 90 days.

        YES X  NO

        Indicate by check mark whether the registrant is an accelerated filer
        (as defined in Rule 12b-2 in the Exchange Act).

        YES    NO X

        There were 2,500,000 common shares outstanding at May 27, 2005.



                                                  Total number of pages    18

                                                                          -1-



                            STERLING SUGARS, INC.

                                 I N D E X

                                                                  PAGE
                                                                 NUMBER
        PART I:  FINANCIAL INFORMATION:

         ITEM 1. FINANCIAL STATEMENTS

                 Condensed balance sheets April 30, 2005
                 (unaudited) and July 31, 2004                     I-1

                 Statements of earnings and retained earnings
                 Nine months ended April 30, 2005 (unaudited)
                 and 2004 (unaudited)                              I-2

                 Statements of earnings and retained earnings
                 Three months ended April 30, 2005 (unaudited)
                 and 2004 (unaudited)                              I-3

                 Statements of cash flows
                 Nine months ended April 30, 2005 (unaudited)
                 and 2004 (unaudited)                              I-4

                 Notes to condensed financial statements
                 Three and nine months ended April 30, 2005
                 and 2004                                          I-5

         ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                 FINANCIAL CONDITION AND RESULTS OF OPERATIONS     I-6

         ITEM 4. CONTROLS AND PROCEDURES                           I-9

        PART II. OTHER INFORMATION:

         ITEM 5. OTHER INFORMATION                                II-1

         ITEM 6. EXHIBITS AND REPORTS ON FORM 8K                  II-1



















                                                                         -2-



                            STERLING SUGARS, INC.
                          CONDENSED BALANCE SHEETS

                                                  April 30,      July 31,
                                                     2005          2004
                                                   UNAUDITED       NOTE
     ASSETS:                                    ---------------------------
      CURRENT ASSETS:
       Cash and short-term investments          $  1,832,937  $  1,550,726
       Accounts receivable                         3,182,245     1,405,538
       Inventories at lower of cost or market      9,998,502     8,406,006
       Other current assets                          410,895       504,470
                                                ------------- -------------
            TOTAL CURRENT ASSETS                $ 15,424,579  $ 11,866,740
                                                ------------- -------------
       Property, plant and equipment - net      $ 24,558,492  $ 25,471,499
                                                ------------- -------------
       Expenditures for future crops            $    306,802  $    106,870
                                                ------------- -------------
       Notes receivable - No allowance for
        doubtful accounts considered necessary  $    339,523  $    228,174
                                                ------------- -------------
       Other assets                             $     91,482  $     83,566
                                                ------------- -------------
                                                $ 40,720,878  $ 37,756,849
                                                ============= =============
     LIABILITIES AND STOCKHOLDERS' EQUITY:
      CURRENT LIABILITIES:
       Notes Payable                            $ 12,148,800  $  8,404,000
       Accounts payable and accrued expenses       1,330,067       420,446
       Due to cane growers                         3,230,975     3,872,774
       Current portion long-term debt              1,124,065     1,129,327
                                                ------------- -------------
            TOTAL CURRENT LIABILITIES           $ 17,833,907  $ 13,826,547
                                                ------------- -------------
       Long-term debt                           $  2,518,567  $  4,306,491
                                                ------------- -------------
       Deferred income taxes                    $  1,663,618  $  1,663,618
                                                ------------- -------------

     STOCKHOLDERS' EQUITY:
        Common stock                            $  2,500,000  $  2,500,000
        Additional paid in capital                    40,455        40,455
        Retained earnings                         16,164,331    15,419,738
                                                ------------- -------------
                                                $ 18,704,786  $ 17,960,193
                                                ------------- -------------
                                                $ 40,720,878  $ 37,756,849
                                                ============= =============

       NOTE: The balance sheet at July 31, 2004 has been taken from the
             audited financial statements at that date and condensed.

                   See notes to condensed financial statements



                                      I-1                                -3-



                            STERLING SUGARS, INC.
                 STATEMENT OF EARNINGS AND RETAINED EARNINGS
                                 (UNAUDITED)

                                                NINE MONTHS ENDED APRIL 30
                                                ---------------------------
                                                      2005         2004
                                                      ----         ----
        REVENUES:

         Sugar and molasses sales                $ 21,997,748  $ 29,703,169
         Interest earned                               13,532        10,213
         Mineral leases and royalties                 978,646       431,043
         Gain on disposal of assets                   233,046        25,857
         Other                                      1,153,458     2,833,937
                                                 ------------  ------------
                                                 $ 24,376,430  $ 33,004,219
                                                 ------------  ------------

        COSTS AND EXPENSES:

         Cost of products sold                   $ 21,510,916  $ 26,518,560
         General and administrative                   833,236       758,708
         Interest expense                             831,322       503,492
                                                 ------------  ------------
                                                 $ 23,175,474  $ 27,780,760
                                                 ------------  ------------

        NET EARNINGS (LOSS) BEFORE INCOME TAXES  $  1,200,956  $  5,223,459
        INCOME TAXES (CREDIT)                         456,363     1,984,914
                                                 ------------  ------------
        NET EARNINGS (LOSS)                      $    744,593  $  3,238,545

        RETAINED EARNINGS AT BEGINNING OF PERIOD   15,419,738    13,781,536
                                                 ------------  ------------
        RETAINED EARNINGS AT END OF PERIOD       $ 16,164,331  $ 17,020,081
                                                 ============  ============
        NET EARNINGS (LOSS) PER SHARE            $        .30  $       1.30
                                                 ============  ============










                    See notes to condensed financial statements








                                      I-2                                 -4-




                            STERLING SUGARS, INC.
                 STATEMENT OF EARNINGS AND RETAINED EARNINGS
                                 (UNAUDITED)

                                               THREE MONTHS ENDED APRIL 30
                                              -----------------------------
                                                      2005         2004
                                                      ----         ----
        REVENUES:

         Sugar and molasses sales               $  8,301,982   $ 2,777,637
         Interest earned                               6,206         5,423
         Mineral leases and royalties                265,039       166,795
         Gain (Loss) on disposal of assets           228,876        25,857
         Other                                        31,477       (11,201)
                                                 ------------  ------------
                                                $  8,833,580   $ 2,964,511
                                                 ------------  ------------

        COSTS AND EXPENSES:

         Cost of products sold                   $11,260,616   $ 4,293,345
         General and administrative                  163,100       216,852
         Interest expense                            233,294       178,247
                                                 ------------  ------------
                                                 $11,657,010   $ 4,688,444
                                                 ------------  ------------

        NET LOSS BEFORE INCOME TAXES             $(2,823,430)  $(1,723,933)
        INCOME TAXES (CREDIT)                     (1,072,903)     (655,095)
                                                 ------------  ------------
        NET LOSS                                 $(1,750,527)  $(1,068,838)

        RETAINED EARNINGS AT BEGINNING OF PERIOD  17,914,858    18,088,919
                                                 ------------  ------------
        RETAINED EARNINGS AT END OF PERIOD       $16,164,331   $17,020,081
                                                 ============  ============

        NET LOSS PER SHARE                       $      (.70)  $(      .43)
                                                 ============  ============










                    See notes to condensed financial statements







                                      I-3                                 -5-




                            STERLING SUGARS, INC.
                           STATEMENT OF CASH FLOWS
                                (UNAUDITED)
                                                  NINE MONTHS ENDED APRIL 30
                                                  ---------------------------
                                                         2005         2004
                                                         ----         ----
   OPERATING ACTIVITIES:
    Net earnings (Loss)                             $   744,593   $  3,238,545
    Adjustments to reconcile net earnings to net
     cash provided by operating activities:
     Depreciation                                      1,942,048     1,580,219
     (Gain) loss on disposal of assets               (   233,046)  (    25,857)
     Income tax refund                                   192,286          -
    Changes in operating assets and liabilities:
     Increase in accounts receivable                 ( 1,776,707)  ( 1,343,586)
     Increase in inventories                         ( 1,592,496)  ( 7,556,553)
     Increase in accounts payable accrued
      expenses and due cane growers                      251,752     2,977,183
     Other items - net                                   201,340   (   347,874)
                                                    ------------  ------------
    Net cash provided by operating activities       $ (  270,230) $( 1,477,923)
                                                    ------------  ------------
    INVESTING ACTIVITIES:
     Collection on notes receivable                 $      8,651  $     36,276
     Issuance of notes receivable                     (  120,000)   (   31,200)
     Purchase of property, plant and equipment        (1,218,373)   (3,089,697)
     Proceeds from sale of assets                        265,550       354,600
                                                    ------------- ------------
     Net cash used in investing activities          $ (1,064,172) $ (2,730,021)
                                                    ------------  ------------
    FINANCING ACTIVITIES:
     Proceeds from short-term notes payable
      and long-term debt                            $ 23,485,000  $ 26,968,748
     Payments on short-term notes payable
      and long-term debt                             (21,868,387)  (21,204,672)
                                                    ------------  ------------
     Net cash provided by financing activities      $  1,616,613  $  5,764,076
                                                    ------------  ------------
    Increase in cash and temporary investments      $    282,211  $  1,556,132
    Cash and temporary investments at the
     beginning of the period                           1,550,726         1,110
                                                    ------------  ------------
    Cash and temporary investments at the
     end of the period                              $  1,832,937  $  1,557,242
                                                    ============= ============
    Supplemental information:

     Interest paid                                  $    882,015  $    470,977
                                                    ============  ============
     Income taxes paid                              $        -0-        19,110
                                                    ============  ============

                  See notes to condensed financial statements




                                      I-4                                 -6-



                            STERLING SUGARS, INC.
                   NOTES TO CONDENSED FINANCIAL STATEMENTS
              THREE AND NINE MONTHS ENDED APRIL 30, 2005 AND 2004
                      (UNAUDITED)          (CONTINUED)


        A. CONDENSED FINANCIAL STATEMENTS:

             The condensed balance sheet as of April 30, 2005,
           the statements of earnings and retained earnings for the three
           and nine months ending April 30, 2005 and 2004, and the condensed
           statements of cash flows for the nine month periods then
           ended have been prepared by the Company, without audit.  In
           the opinion of management, all adjustments (which include
           only normal recurring adjustments) necessary to present
           fairly the financial position, results of operations and
           cash flows at April 30, 2005 and for all periods presented
           have been made.

             Certain information and footnote disclosures normally
           included in financial statements prepared in accordance with
           generally accepted accounting principles have been condensed
           or omitted.  It is suggested that these condensed financial
           statements be read in conjunction with the July 31, 2004
           report to stockholders and/or the Form 10-K filed with
           the Securities and Exchange Commission on October 29, 2004.
           The results of operations for the period ending April 30, 2005
           are not necessarily indicative of the operating results expected
           for the full year.




























                                      I-5                                -7-



                            STERLING SUGARS, INC.
                  MANAGEMENT'S DISCUSSION AND ANALYSIS OF
               FINANCIAL CONDITION AND RESULTS OF OPERATIONS

     Forward -Looking Information:

         This Form 10-Q contains certain statements that may be deemed
     "forward-looking statements."  All statements, other than historical
     statements, in this Form 10-Q that address activities, events or
     developments that the Company intends, expects, projects, believes or
     anticipates will or may occur in the future, are forward-looking
     statements.  Such statements are based on assumptions and analysis made
     by management of the Company in light of its experience and its
     perception of historical trends, current conditions, expected future
     developments and other factors it believes are appropriate.  The
     forward-looking statements in the Form 10-Q are also subject to a number
     of material risks and uncertainties, including weather conditions in
     south Louisiana during the sugarcane growing season, the success of
     sugarcane pest and disease abatement procedures, the quality and quantity
     of the sugarcane crops, mechanical failures at the Company's sugar mill,
     and prices for sugar and molasses produced by the Company.  Such
     forward-looking statements are not guarantees of future performance and
     actual results.  Development and business decisions may differ from
     those envisioned by such forward-looking statements.

     Results of Operations:

      General Information:

         The Company's grinding season started on Septmeber 21, 2004 and
     and was completed on December 9, 2004.  The Company averaged approximately
     204 pounds of sugar per ton of cane compared to 207 and 172 pounds of sugar
     per ton the previous two years.  Sugar yields are down slightly compared to
     last year and tonnage of cane ground is down significantly.  Dry weather
     and excessive rainfall at inappropriate times reduced the yield of
     sugarcane per acre this year.  The Company ground 769,852 tons of
     sugarcane for the 2004 crop compared to 901,639 tons of sugarcane
     for the 2003 crop.  The Company processed 1,046,748 tons of sugarcane
     for the 2002 crop.

         Sugar yield for the past crop is estimated at 204 pounds per ton of
     cane compared to 207 and 175 pounds per ton of cane the previous two
     years, respectively. The lower yield for the 2002 crop resulted from
     Tropical Storm Isadore and Hurricane Lili.  Also, weather during the
     2002 crop was unusually wet which resulted in higher costs for harvesting
     and processing the cane.

         The average price the Company received for its raw sugar is currently
     averaging 19.66 cents per pound compared to 20.72 cents per pound for the
     2003 crop and 20.57 cents per pound for the 2002 crop. The Company
     systematically sells on the futures market throughout the year, which
     tends to average out the highs and lows over a period of time.






                                      I-6                                -8-



          Blackstrap molasses production for the 2004 crop was 4.76 gallons
     per ton of cane compared to 4.99 and 5.36 gallons per ton the previous
     two years, respectively.  Total production of molasses was 3,667,644
     gallons this year compared to 4,495,809 gallons last year and 5,514,088
     gallons for the previous year.  The price received for blackstrap
     molasses for the nine months ended April 30, 2005 was $51.44 per ton
     compared to $43.63 and $49.75 per ton for the previous two years,
     respectively.

     Sugar and Molasses Sales:

         Sugar and molasses sales for the nine months ended April 30, 2005
     and 2004 were as follows:
                                                2005            2004
                                             -----------     -----------

         Raw sugar sales                     $20,894,470     $28,523,544
         Blackstrap molasses                   1,103,278       1,179,625
                                             -----------     -----------
                                             $21,997,748     $29,703,169
                                             ===========     ===========

         Sugar sales were down substantially for the nine months ended April
     30, 2005 compared to the same period in 2004 because of lesser demand
     during the season from sugar refiners.  At April 30, 2005, the Company
     had on hand approximately 23,493 tons of raw sugar and at April 30, 2004,
     the Company had on hand approximately 23,870 tons of raw sugar. Although
     sugar on hand was approximately the same for both years, the Company
     ground a lot less cane this year compared to last year which resulted
     in much lower sales for the nine months ended April 30, 2005 compared to
     sales last year for the same period.  Molasses sales were down slightly
     compared to the nine months ended April 30, 2004.  Lower production,
     coupled with a higher price, kept molasses sales just below that of
     last year.  All molasses had been shipped as of April 30, 2005 and
     April 30, 2004.

     For the three months ended April 30, 2005 raw sugar sales were up
     substantially at $8,301,982 compared to $2,777,637 for the same period
     last year.  The difference in sales is due to shipping patterns dictated
     by the refiners.  At January 31, 2005 the Company had inventories of
     $19,139,860 whereas on January 31, 2004 the Company had only $12,778,887
     in inventories.  This difference resulted in greater shipments of sugar
     during the third quarter ended April 30, 2005 and higher sales compared
     to the third quarter ended April 30, 2004.

     Interest Earned:

         Interest earned for the nine month period ending April 30,
     2005 was $13,532 compared to $10,213 and $2,114 for the previous two
     years, respectively.  The higher interest income for the current year
     reflects the investment of the Company's portion of the disaster relief
     payment received from the government.  All the funds received from the
     disaster payment were invested short-term.





                                     I-7                               -9-



     Mineral Leases and Royalties:

          Income from Mineral leases and royalties were up for the nine
     months ended April 30, 2004 totaling $978,646 compared to $431,043 and
     $224,520 for the previous two years, respectively.  Royalties for the
     current year were $935,775 and for the previous two periods they were
     $358,842 and $195,813, respectively.  Income from Mineral leases for the
     same periods were $42,872, $72,201 and $28,707, respectively.  In
     November, 2000, the Company began receiving royalty payments from a new
     well named Zenor A16 located near Patterson, La. (St. Mary Parish) and
     in May, 2003 another well was brought in in St. Mary Parish which has
     resulted in the increased royalty income for the current period.
     Royalties received from these wells are being used to reduce the
     Company's long-term debt.

          The Company's activities with respect to oil and gas are limited to
     the granting of leases and the collection of bonuses, delay rentals and
     landowner royalties thereunder.  Accordingly, only limited information,
     furnished primarily by the Company's lessees, has been included with
     respect to oil and gas operations affecting Company lands.  Complete
     information respecting these and related matters, such as proved
     reserves, are unavailable to the Company and cannot be obtained without
     unreasonable effort and expense.

     DISPOSAL OF ASSETS:

          The Company recorded a gain of $233,046 for the nine months ending
     April 30, 2005.  The gain was principally from the sale of eight acres
     of land and some factory equipment.  A gain of $25,857 was recorded the
     year before mainly from the sale of a warehouse.  A gain of gain of
     $171,137 for the nine months ended April 30, 2003 resulted principally
     from the sale of property located in LaFourche and St. Mary Parishes.

     Other Revenues:

          Other revenues, which generally consist of miscellaneous income
     items and cane land rentals, were $1,153,458 for the nine months ended
     April 30, 2005 and $2,833,937 for the nine months ended April
     30, 2004. Cane land rentals for the current period were $971,256
     compared to $1,219,622 for the same period last year. The lower cane
     land rentals reflect the short 2004 crop.  Other Revenues for
     2004 also include a disaster payment from the U. S. Government of
     $1,526,946.

     Cost of Products Sold:

          Cost of products sold totaled $21,510,916 for the nine months ended
     April 30, 2005 and $26,518,560 for the nine months ended April 30, 2004.
     The large decrease in this account results from the decrease in sales of
     raw sugar and molasses for nine months ended April 30, 2004. The costs
     charged to this account are relative to the sales of raw sugar and
     molasses.  For the three months ended April 30, 2005 cost of products
     sold increased to $11,260,616 from $4,293,345 the previous year.  At
     January 31, 2005 the Company had inventories of $19,139,860 compared to
     $12,778,887 at January 31, 2004.  At April 30, 2005 inventories were
     $9,998,502, a reduction of $9,141,358, and at April 30, 2004 inventories
     were $10,194,684 or a reduction of only $2,584,203.  Again, the

                                     I-8                               -10-



     substantial difference in shipments and inventories are dictated by the
     refiners based on their needs.

     General and Administrative Expenses:

          General and administrative expenses were $833,236 for the nine
     months ended April 30, 2005 and $758,708 for the same period last
     year.  The increase results primarily from legal and appraisal fees
     relating to going private.

     Interest Expense:

          Interest expense was $831,322 compared to $503,492 for the nine
     months ended April 30, 2005 and 2004, respectively.  The increase in
     interest cost resulted from higher short-term borrowings required
     because of the lesser sugar sales and higher sugar inventory.  Short-term
     debt outstanding at April 30, 2005 was $12,148,800 compared to $7,853,000
     at April 30, 2004.  Additionally, interest rates were several percentage
     points higher this year compared to last year.

     Income Taxes:

          The income tax expense (credit) for the three and nine month
     periods ending April 30, 2005 and 2004 were recorded at the statutory
     rate of 38 percent, which reflects the 34 percent federal corporate rate
     plus 4 percent state income taxes.

     Liquidity and Capital Resources:

          At April 30, 2005, the Company had negative working capital of
     $2,409,327 compared to a negative working capital of $1,959,807 at July
     31, 2004.  Lower raw sugar sales and the resultant higher short-term
     debt contributed to the deficit in working capital.  Also, due to the
     seasonal nature of the industry, it is not uncommon to have a negative
     working capital balance at July 31 of each year or just before the
     start of the new season.

         The Company installed a new boiler which went on line in September,
     2003.  The cost of the boiler was $3,551,109.  Of this amount, $3,000,000
     was financed through a bank at a 5.75% annual interest rate.  Terms of
     the loan require 12 semi-annual payments of $250,000 each with interest
     payable semi-annually.

         For the period February 1, 2005 to September 30, 2005, the Company
     has budgeted $3,274,300 for repairs and $1,250,000 for capital
     improvements to the factory.  The Company expects to finance some of
     these expenditures internally with any excess financed short-term
     through a bank with which the Company has a $17,000,000 line of
     short-term credit.


     ITEM 4. DISCLOSURE CONTROLS

          Our principal executive officer and principal accounting officer
     have evaluated our disclosure controls and procedures within 90 days
     prior to the date of filing of this Quarterly Report on Form 10-Q for
     the period ending April 30, 2005.  They believe that our current
     internal controls and procedures are effective and designed to ensure

                                     I-9                               -11-



     that information required to be disclosed by us in our periodic reports
     is recorded, processed, summarized and reported, within the appropriate
     time periods specified by the SEC, and that such information is
     accumulated and communicated to our principal executive officer and
     principal accounting officer as appropriate to allow timely decisions to
     be made regarding required disclosure.  Subsequent to the date of the
     evaluation, there were no significant corrective actions taken by us or
     other changes made to these internal controls.  Management does not
     believe there were changes in other factors that could significantly
     affect these controls subsequent to the date of the evaluation.

     INTERNAL CONTROL OVER FINANCIAL REPORTING

        There have not been any changes in our internal control over financial
     reporting (as such term is defined in Rules 13-15(f) and 15d-15(f) under
     the Exchange Act) during the third fiscal quarter that have materially
     affected, or are reasonably likely to materially affect, our internal
     control over financial reporting.








































                                      I-10                              -12-




        PART II - OTHER INFORMATION

         ITEM 1  - LEGAL PROCEEDINGS

            There have been no material developments in the legal proceedings
         reported in the Company's Annual Report on Form 10-K for the year
         ended July 31, 2004.  The Company settled two of the pending cases
         out of court for a total of $18,290.

         ITEM 6  - EXHIBITS AND REPORTS ON FORM 8K
                   (a) Exhibits
                       Exhibit   Description                          Page
                       ----------------------------------------------------
                       11        Computation of Earnings per Share     14
                       31.1      Section 906 Certification of Chief    14
                                  Executive Officer
                       31.2      Section 906 Certification of Chief    15
                                  Financial Officer
                       32.1      Certification Pursuant to 18 U.S.C.   16
                                  Section 1350, as Adopted Pursuant
                                  to Section 906 of the Sarbanes-Oxley
                                  Act of 2002

                  (b) Reports on Form 8K - There were no reports on Form 8K
                                           filed for the period.

































                                     II-1                                -13-



                                  SIGNATURES



        Pursuant to the requirements of the Securities and Exchange Act
     of 1934, the registrant has duly caused this report to be signed
     on its behalf by the undersigned thereunto duly authorized.




                                             STERLING SUGARS, INC.
                                             ---------------------
                                                 (REGISTRANT)


     DATE     June 10, 2005                 By /s/ Craig P. Caillier
         ---------------------------          ---------------------
                                              CRAIG P. CAILLIER
                                              PRESIDENT AND
                                              CHIEF EXECUTIVE OFFICER



    DATE      June 10, 2005                 By /s/ Stanley H. Pipes
        ----------------------------          ---------------------
                                              STANLEY H. PIPES
                                              VICE PRESIDENT AND TREASURER
                                              (PRINCIPAL FINANCIAL AND
                                               ACCOUNTING OFFICER)




























                                     II-2                                -14-



 EXHIBIT 11

				STERLING SUGARS, INC.
                         COMPUTATION OF EARNINGS PER SHARE

                                                 Nine Months Ended April 30
                                                 --------------------------
                                                      2005         2004
                                                 ------------- ------------
 Primary
  Income                                          $   744,593  $ 3,238,545
                                                  ============ ============

 Shares
  Weighted average number of common
  shares outstanding                                2,500,000    2,500,000
                                                    ----------   ----------
  Primary earnings (loss) per share                      $.30       $1.30
                                                    ==========   ==========


EXHIBIT 31.1


                                CERTIFICATIONS

 I, Craig P. Caillier, certify that:
  1.    I have reviewed this quarterly report on Form 10-Q of Sterling Sugars,
         Inc.;

  2.    Based on my knowledge, this 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 report;

  3.    Based on my knowledge, the financial statements, and other financial
  information included in this 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 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 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 report if 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;
        and

                                                                         -15-



     c) Disclosed in this report any change in the registrant's internal
        control over financial reporting that occurred during the registrant's
        most recent fiscal quarter (the registrant's fourth fiscal quarter in
        the case of an annual report) 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 the 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; and

     b) 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.

  Date: June 10, 2005
       ----------------
  /s/ Craig P. Caillier
  ----------------------
  Craig P. Caillier
  President and Chief Executive Officer


EXHIBIT 31.2

 I, Stanley H. Pipes, certify that:
   1.  I have reviewed this quarterly report on Form 10-Q of Sterling Sugars,
       Inc.;

   2.  Based on my knowledge, this 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 report;

   3.  Based on my knowledge, the financial statements, and other financial
   information included in this 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 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 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 report if being prepared;


                                                                         -16-



     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; and

     c) Disclosed in this report any change in the registrant's internal
        control over financial reporting that occurred during the registrant's
        most recent fiscal quarter (the registrant's fourth fiscal quarter in
        the case of an annual report) 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 the
       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; and

     b) 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.

  Date: June 10, 2005
        -----------------

        /s/ Stanley H. Pipes
        --------------------
        Stanley H. Pipes
        Vice President and Treasurer
       (Principal Financial and Accounting Officer)























                                                                         -17-



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 Quarterly Report of Sterling Sugars, Inc.
  (the "Company") on Form 10-Q for the nine months ending April 30, 2005 as
  filed with the Securities and Exchange Commission on the date hereof
  (the "Report"), I, Craig P. Caillier, President and Chief Executive Officer
  of the Company, and I, Stanley H. Pipes, Vice President and Treasurer of
  the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted
  pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

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

       (2)  The information contained in the Report fairly presents, in all
  material respects, the financial condition and results of operations of the
  Company.



                                       /s/ Craig P. Caillier
  Date: June 10, 2005                  ---------------------
        -------------                  Craig P. Caillier
                                       President and Chief Executive Officer

  Date: June 10, 2005                 /s/ Stanley H. Pipes
        -------------                 ---------------------
                                       Stanley H. Pipes
                                       Vice President & Treasurer
























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