EX-32

                          SECTION 1350 CERTIFICATION


In connection with the quarterly report of E.T. Corporation
("Company") on Form 10-QSB for the quarter ended March 31, 2004 as
filed with the Securities and Exchange Commission ("Report"), the
undersigned, in the capacities and on the dates indicated below,
hereby certify pursuant to Section 906 of the Sarbanes-Oxley Act of
2002 (18 U.S.C. Section 1350) that to their knowledge:

1.  The Report fully complies with the requirements of Section 13(a)
or 15(d) of the Securities Exchange Act of 1934; and

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


Dated: May 14, 2004                    /s/  Sidney B. Fowlds
                                       Sidney B. Fowlds, President


Dated: May 14, 2004                    /s/  Anthony V. Feimann
                                       Anthony V. Feimann,
                                       Secretary/Treasurer