Certification pursuant to the Sarbanes-Oxley Act of 2002

I, Michelle R. Quinlan, President & CEO of Le Gourmet Co., Inc.,
certify that:

1.    This  quarterly report fully complies with the requirements
    of Section 13 or 15(d) of the Securities Exchange Act of 1934 and
    that the information contained in this quarterly report fairly
    presents, in all material respects, the financial condition and
    results of operations of the registrant;

2.    I  have reviewed this quarterly report on Form 10-Q  of  Le
    Gourmet Co., Inc.;

3.    Based  on  my  knowledge, this quarterly  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 quarterly
    report;

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

5.     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-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, including
      its consolidated subsidiaries, is made known to us by others
      within those entities, particularly during the period in which
      this quarterly report is being prepared;
    b)   evaluated the effectiveness of the registrant's disclosure
      controls and procedures as of a date within 90 days prior to the
      filing date of this quarterly report ("Evaluation Date"); and
    c)   presented in this quarterly report our conclusions about the
      effectiveness of the disclosure controls and procedures based on
      our evaluation as of the Evaluation Date;

6.    The  registrant's  other  certifying  officer  and  I  have
    disclosed,  based  on  our  most recent  evaluation,  to  the
    registrant's auditors and the audit committee of the 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
    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

7.    The  registrant's  other  certifying  officer  and  I  have
    indicated in this quarterly report whether or not there  were
    significant changes in internal controls or in other factors that
    could significantly affect internal controls subsequent to our
    most recent evaluation, including any corrective actions with
    regard to significant deficiencies and material weaknesses.

Date:     November 12, 2002

By:  /s/ Michelle R. Quinlan
--------------------------------
Michelle R. Quinlan, President & CEO









    Certification pursuant to the Sarbanes-Oxley Act of 2002

I, Michael G. Quinlan, Secretary and Treasurer of Le Gourmet Co.,
Inc., certify that:

1.    This  quarterly report fully complies with the requirements
    of Section 13 or 15(d) of the Securities Exchange Act of 1934 and
    that the information contained in this quarterly report fairly
    presents, in all material respects, the financial condition and
    results of operations of the registrant;

2.    I  have reviewed this quarterly report on Form 10-Q  of  Le
    Gourmet Co., Inc.;

3.    Based  on  my  knowledge, this quarterly  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 quarterly
    report;

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

5.     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-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, including
      its consolidated subsidiaries, is made known to us by others
      within those entities, particularly during the period in which
      this quarterly report is being prepared;
    b)   evaluated the effectiveness of the registrant's disclosure
      controls and procedures as of a date within 90 days prior to the
      filing date of this quarterly report ("Evaluation Date"); and
    c)   presented in this quarterly report our conclusions about the
      effectiveness of the disclosure controls and procedures based on
      our evaluation as of the Evaluation Date;

6.    The  registrant's  other  certifying  officer  and  I  have
    disclosed,  based  on  our  most recent  evaluation,  to  the
    registrant's auditors and the audit committee of the 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
    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

7.    The  registrant's  other  certifying  officer  and  I  have
    indicated in this quarterly report whether or not there  were
    significant changes in internal controls or in other factors that
    could significantly affect internal controls subsequent to our
    most recent evaluation, including any corrective actions with
    regard to significant deficiencies and material weaknesses.

Date:     November 12, 2002

By:  /s/ Michael G. Quinlan
-----------------------------
Michael G. Quinlan, Secretary and Treasurer