**CERTIFICATION
  OF CHIEF EXECUTIVE OFFICER AND 
  CHIEF FINANCIAL OFFICER****PURSUANT TO 
  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**



I, Carl Horowitz, certify that:



1.
   I have reviewed this report on Form 10-QSB of Polymer Research Corp. of
  America;



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 small business issuer
  as of, and for, the periods presented in this report;



4.
   The small business issuer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 small business issuer
  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 small business issuer, including its consolidated
  subsidiaries, is made known to us by others within those entities, particularly
  during the period in which this report is being prepared;



b) (Intentionally omitted)



c)
  Evaluated the effectiveness of the small business issuer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



d)
  Disclosed in this report any change in the small business issuer's internal
  control over financial reporting that occurred during the small business issuer's
  most recent fiscal quarter (the small business issuer's fourth fiscal quarter
  in the case of an annual report) that has materially affected, or is reasonably
  likely to materially affect, the small business issuer's internal control over
  financial reporting; and



5.
   The small business issuers other certifying officer and I have disclosed,
  based on our most recent evaluation of internal control over financial reporting,
  to the small business issuers auditors and the audit committee of small business issuers
  board of directors (or persons performing the equivalent function):



a)
  all significant deficiencies and material weaknesses in the design or operation
  of internal control over financial reporting which would are reasonably likely
  to adversely affect the small business issuer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 small business issuers internal controls;
  over financial reporting.



Date:  August 14,    2003

By:
 /s/Carl Horowitz

Carl Horowitz

Chief Executive Officer and Chief Financial Officer