ALLEN ORGAN COMPANY AND SUBSIDIARIES

Exhibit 31.1

                       Section 302 Certification

I, Steven Markowitz, certify that:
1.   I have reviewed this quarterly report on Form 10-Q of Allen Organ
  Company;
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 registrant as of, and for, the periods presented in
  this report;
4.   The registrant's other certifying officers and I are responsible
  for establishing and maintaining disclosure controls and procedures
  (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the
  registrant 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
      registrant, including its consolidated subsidiaries, is made
      known to us by others within those entities, particularly during
      the period in which this quarterly report is being prepared;
   b)Evaluated the effectiveness of the registrant'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
   c)Disclosed in this report any change in the registrant's internal
      control over financial reporting that occurred during the
      registrant's most recent fiscal quarter that has materially
      affected, or is reasonably likely to materially affect, the
      registrant's internal control over financial reporting; and
5.   The registrant's other certifying officers and I have disclosed,
  based on our most recent evaluation of internal control over financial
  reporting, to the registrant's auditors and the audit committee of
  registrant's board of directors (or persons performing the equivalent
  function):
   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 registrant'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 registrant's
      internal control over financial reporting.

/s/STEVEN MARKOWITZ
Steven Markowitz
Chief Executive Officer
August 12, 2004