EXHIBIT 32.1


                           CERTIFICATION PURSUANT TO
                            18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


     In connection with the Quarterly Report on Form 10-Q for the three-month
period ending June 30, 2008 of Muskoka Flooring Corporation, a Delaware
corporation (the "Company"), as filed with the Securities and Exchange
Commission on the date hereof (the "Quarterly Report"), I, Gordon Cotton,
Chairman, President and Chief Financial Officer of the Company certify, pursuant
to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that:

     1.   The Quarterly Report fully complies with the requirements of Section
          13(a) or15(d) of the Securities and Exchange Act of 1934, as amended;
          and

     2.   The information contained in this Quarterly Report fairly presents, in
          all material respects, the financial condition and results of
          operation of the Company.


/s/ GORDON COTTON
    ________________________________________
    Gordon Cotton
    President, Secretary Treasurer,
    Principal Executive Officer,
    Principal Financial Officer and Director


Date: August 12, 2008