Exhibit31.1





CERTIFICATION
      OF PRINCIPAL EXECUTIVE OFFICER


AND
      PRINCIPAL FINANCIAL OFFICER


PURSUANT
      TO RULES 13A-14 AND 15D-14


OF
      THE SECURITIES EXCHANGE ACT OF 1934





I,
      William T. Jacobson, Chief Executive Officer and Principal Financial Officer
      of Atlas Mining Company, certify that:





(1)
      I have
      reviewed this annual report on Form 10-KSB of Atlas Mining Company.





(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.





(3)
      Based on
      my knowledge, the financial statements, and other financial
      information included in the 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 the report.





(4)
      I
      am responsible for establishing and maintaining disclosure controls
      and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the
      registrant and I 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 me by others within those entities, particularly during
      the period in which this annual report is being prepared;





b.
      evaluated the
      effectiveness of the registrant's disclosure controls
      and procedures as of a date within 90 days prior to the filing date of this
      annual report (the "Evaluation Date"); and





c.
      presented in this
      annual report my conclusions about the effectiveness
      of the disclosure controls and procedures based on my evaluation as
      of the
      Evaluation Date.





(5)
      I have
      disclosed, based on our most recent evaluation, to the registrant's
      auditors and the registrant's Board of Directors:





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
      controls; and





I
      have
      indicated in this annual report whether or not there were significant changes
      in internal controls or in other factors that could significantly affect internal
      controls subsequent to the date of our most recent evaluation, including
      any corrective actions with regard to significant deficiencies and material
      weaknesses.








/s/
      William T.
      Jacobson                                   April
      23,
      2007


William
      T. Jacobson


Chief
      Executive Officer and Principal
      Accounting Officer