Exhibit 31

                                  CERTIFICATION

I, Andy Lin, Chief Executive Officer and Chief Financial Officer of Intermost
Corporation, certify that:

1.    I have reviewed this quarterly report on Form 10-QSB of Intermost
      Corporation (the "Company") for the three months ended December 31, 2004;

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 Company as of, and for, the periods presented in this report;

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 Company and I 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 this 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 report based on such evaluation;
            and

      (c)   Disclosed in this 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

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5.    I have disclosed, based on my most recent evaluation of internal control
      over financial reporting, to the Company's auditors and the audit
      committee of the Company'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 Company'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 Company's
            internal controls over financial reporting.

Date:  February 21, 2005                          /s/ ANDY LIN
                                                  -----------------------------
                                                  Andy Lin
                                                  Chief Executive Officer
                                                  and Chief Financial Officer