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
                  our 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 our
                  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 our 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:  May 17, 2004



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