Exhibit
31.1

CERTIFICATION
OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICERPURSUANT TO RULE 13A-14
OR 15D-14 OF THE SECURITIES EXCHANGEACT OF 1934,AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Gerald E.
Davis, certify that:

|1. |  | I
have  reviewed this annual report on Form 10-KSB of Atlas Minerals Inc. (the "small
business issuer");
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|2. |  | Based
on my knowledge, this annual  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 annual report;
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|3. |  | Based
on my knowledge, the financial  statements, and other financial information  included in
this annual 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 annual  report.
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|4. |  | I
am 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:
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|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;
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|b) |  | [Paragraph omitted in accordance with SEC transition instructions contained in SEC
Release 34-47986];
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|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
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|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 that has materially affected, or is reasonably likely to materially affect,
the small business issuers internal control over financial reporting; and
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|5. |  | 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 functions):
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|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 small business issuers ability to record, process, summarize and report
financial information; and
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|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 control over financial
reporting.
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Date:  April
12, 2004

| | By:   /s/
Gerald  E. Davis
        Gerald
E. Davis        Chief Executive Officeer and
Chief Financial Officer
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