EXHIBIT 31

                                 CERTIFICATIONS

I, Amrit K. Das, certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of netGuru, Inc.;

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; and

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 small business issuer as of, and for, the periods presented in this
     report.


Date: April 20, 2005

/s/ AMRIT K. DAS
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Amrit K. Das, Chief Executive Officer
(principal executive officer)







I, Bruce K. Nelson, certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of netGuru, Inc.;

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; and

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 small business issuer as of, and for, the periods presented in this
     report.


Date: April 20, 2005

/s/ BRUCE K. NELSON
- -------------------
Bruce K. Nelson, Chief Financial Officer
(principal financial officer)