EXHIBIT 31

        CERTIFICATION OF CHIEF EXECUTIVE OFFICER/CHIEF FINANCIAL OFFICER
                       PURSUANT TO RULES 13a-14 AND 15d-14
                     OF THE SECURITIES EXCHANGE ACT OF 1934

I, Andy Lin, Chief Executive Officer and Chief Financial Officer of Intermost
Corporation (the "Company"), certify that:

         I have reviewed this Quarterly Report on Form 10-QSB of Intermost
Corporation.

         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.

         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 Company as of,
and for, the periods, presented in the report.

         I am responsible for establishing and maintaining disclosure controls
and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the
Company and have:

      (a)   designed such disclosure controls and procedures, or caused such
            disclosure controls and procedures to be designed under my
            supervision, to ensure that material information relating to the
            Company, including its consolidated subsidiaries, is made known to
            me by others within those entities, particularly during the period
            in which the periodic report is being prepared;

      (b)   evaluated the effectiveness of the Company's disclosure controls and
            procedures and presented in this report my conclusions about the
            effectiveness of the disclosure controls and procedures, as of the
            end of the period covered by this Quarterly Report based on such
            evaluation; and

      (c)   disclosed in this Quarterly Report any change in the Company's
            internal control over financial reporting that occurred during the
            Company's most recent fiscal quarter that has materially affected,
            or is reasonably likely to materially affect, the Company's internal
            control over financial reporting; and

         I have disclosed, based on my most recent evaluation of internal
control over financial reporting, to the Company's auditors and to the audit
committee of the board of directors (or persons fulfilling the equivalent
function):

      (i)   all significant deficiencies in the design or operation of internal
            control over financial reporting which are reasonably likely to
            adversely affect the Company's ability to record, process, summarize
            and report financial information; and

      (ii)  any fraud, whether or not material, that involves management or
            other employees who have a significant role in the Company's
            internal control over financial reporting.

Dated:  November 19, 2004

/s/Andy Lin
---------------------------
Andy Lin
Chief Executive Officer and
Chief Financial Officer