EXHIBIT 32

                              CERTIFICATIONS
                    Pursuant to 18 U.S.C. Section 1350

The  undersigned hereby certifies that (i) the foregoing quarterly  report
on   Form  10-Q/A  filed  by  Fountain  Powerboat  Industries,  Inc.  (the
"Company")  for the quarter ended December 31, 2003, fully  complies  with
the  requirements of Section 13(a) or 15(d) of the Securities Exchange Act
of  1934,  and  (ii)  the  information contained  in  that  Report  fairly
presents, in all material respects, the financial condition and results of
operations of the Company.


Date:  August 09, 2004        /s/Reginald M. Fountain, Jr.
                                 _______________

                               Reginald M. Fountain, Jr.
                               President and Chief Executive Officer



Date:  August 09, 2004        /s/ Irving L. Smith
                                 ___________________

                               Irving L. Smith
                               Chief Financial Officer