Exhibit 31

Certification

I, Richard J. Johnson, certify that:

1. I have reviewed this annual report on Form 10-K, and all reports on
Form 8-K containing distribution or servicing reports filed in respect
of periods included in the year covered by this annual report, of Impac
CMB Trust Series 2003-10;

2. Based on my knowledge, the information in these reports, taken as
a whole, 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 as of the last day of the period covered by this annual
report;

3. Based on my knowledge, the distribution or servicing information
required to be provided to the trustee by the servicer under the
pooling and servicing, or similar, agreement, for inclusion in these
reports is included in these reports;

4. I am responsible for reviewing the activities performed by the
servicer under the pooling and servicing, or similar, agreement and
based upon my knowledge and the annual compliance review required under
that agreement, and except as disclosed in the reports, the servicer
has fulfilled its obligations under that agreement; and

5. The reports disclose all significant deficiencies relating to the
servicer's compliance with the minimum servicing standards based upon
the report provided by an independent public accountant, after conducting
a review in compliance with the Uniform Single Attestation Program for
Mortgage Bankers or similar procedure, as set forth in the pooling and
servicing, or similar, agreement, that is included in these reports.

In giving the certifications above, I have reasonably relied on
information provided to me by the following unaffiliated parties:
Wendover Financial Services Corporation, as subservicer, Countrywide
Home Loans Servicing LP, as subservicer, GMAC Mortgage Corporation,
as subservicer, Option One Mortgage Corporation, as subservicer,
Cendant Mortgage Corporation, as subservicer and Deutsche Bank
National Trust Company, as trustee.

Date: March 30, 2004

/s/:  Richard J. Johnson
Richard J. Johnson
Executive Vice President and Chief Financial Officer
Impac Funding Corporation