Exhibit 31-1
                                 CERTIFICATIONS

               I,   Wilfred N. Cooper, Jr., certify that:

               1.   I have  reviewed this  quarterly  report on Form 10-Q of WNC
                    CALIFORNIA HOUSING TAX CREDITS III, L.P.;

               2.   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;

               3.   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;

               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 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  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 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(s)  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 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   control  over
                         financial reporting.

               Date: January 25, 2005




               /s/ Wilfred N. Cooper Jr.
               -------------------------

               President and Chief Executive Officer of WNC & Associates, Inc.