##### 



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 Industries
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(s) 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 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 (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(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 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.                                                                                               

February 13, 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 Industries
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(s) 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 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 (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(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 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.                                                                                               

February 13, 2004

| |  |                          
| |  | -------------------------
| |  | /s/ Scott D. Schweinfurth
| |  |                          
| |  | Scott D. Schweinfurth    
| |  | Chief Financial Officer