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  September 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: November 10, 2008