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 March 31, 2004, 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