**EXHIBIT 31**
**CERTIFICATIONS**
I, Brian R. Gamache, Chief Executive Officer of WMS Industries Inc.,certify that:
1. I have reviewed this quarterly report on Form 10-Q of WMS IndustriesInc.; 2. Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material factnecessary to make the statements made, in light of the circumstances underwhich such statements were made, notmisleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in allmaterial respects the financial condition, results of operations and cashflows of the registrant as of, and for, the periodspresented in this report; 4. The registrant’s other certifying officer(s) and I are responsible forestablishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) forthe registrant and have:
a) Designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under our supervision,to ensure that material information relating to the registrant,including its consolidated subsidiaries, ismade known to us by others within those entities, particularly duringthe period in which this report is being prepared; b) Evaluated the effectiveness of the registrant’s disclosure controlsand procedures and presented in this report ourconclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by thisreport based on such evaluation; and c) Disclosed in this report any change in the registrant’s internalcontrol over financial reporting that occurred during theregistrant’s most recent fiscal quarter (the registrant’s fourth fiscalquarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, theregistrant’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 overfinancial reporting, to the registrant’s auditors and the audit committeeof the registrant’s board of directors (or personsperforming the equivalent functions):
a) All significant deficiencies and material weaknesses in the design oroperation of internal control over financial reportingwhich are reasonably likely to adversely affect the registrant’s abilityto record, process, summarize and report financialinformation; and b) Any fraud, whether or not material, that involves management or otheremployees who have a significant role in theregistrant’s internal control over financial reporting.        May 14, 2004 /s/ Brian R.Gamache  Brian R. Gamache  Chief Executive Officer  
 

 
     
I, Scott D. Schweinfurth, Chief Financial Officer of WMS Industries Inc.,certify that:
1. I have reviewed this quarterly report on Form 10-Q of WMS IndustriesInc.; 2. Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material factnecessary to make the statements made, in light of the circumstances underwhich such statements were made, notmisleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in allmaterial respects the financial condition, results of operations and cashflows of the registrant as of, and for, the periodspresented in this report; 4. The registrant’s other certifying officer(s) and I are responsible forestablishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) forthe registrant and have:
a) Designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed underour supervision, to ensure that material information relating to theregistrant, including its consolidated subsidiaries, ismade known to us by others within those entities, particularly duringthe period in which this report is being prepared; b) Evaluated the effectiveness of the registrant’s disclosure controlsand procedures and presented in this report ourconclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by thisreport based on such evaluation; and c) Disclosed in this report any change in the registrant’s internalcontrol over financial reporting that occurred during theregistrant’s most recent fiscal quarter (the registrant’s fourth fiscalquarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, theregistrant’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 overfinancial reporting, to the registrant’s auditors and the audit committeeof the registrant’s board of directors (or personsperforming the equivalent functions):
a) All significant deficiencies and material weaknesses in the design oroperation of internal control over financial reportingwhich are reasonably likely to adversely affect the registrant’s abilityto record, process, summarize and report financialinformation; and b) Any fraud, whether or not material, that involves management or otheremployees who have a significant role in theregistrant’s internal control over financial reporting.        May 14, 2004 /s/ Scott D. Schweinfurth  Scott D. Schweinfurth  Chief Financial Officer