Exhibit 32.1

                                  CERTIFICATION

          Pursuant to Section 906 of the Public  Company  Accounting  Reform and
Investor  Protection Act of 2002 (18 U.S.C.ss.  1350, as adopted),  I, Penney L.
Smith,  Chief  Executive  Officer and Chief  Financial  Officer of the  Company,
hereby certifies that, to the best of his or her knowledge:

          1. The  Company's  Quarterly  Report on Form 10-Q for the period ended
June 30, 2004, and to which this  Certification is attached as Exhibit 99.1 (the
"PERIODIC  REPORT")  fully  complies with the  requirements  of Section 13(a) or
15(d) of the Securities Exchange Act of 1934, as amended; and

          2. The information  contained in the Periodic Report fairly  presents,
in all material respects,  the financial  condition of the Company at the end of
the period  covered by the  Periodic  Report and  results of  operations  of the
Company for the period covered by the Periodic Report.

Dated: July 23, 2004


S/ Penney L. Smith
- -----------------------------
Penney L. Smith
CEO & CFO

A signed original of this written statement required by Section 906 has been
provided to Turinco, Inc. and will be retained by Turinco, Inc. and furnished to
the Securities and Exchange Commission or its staff upon request

 THIS CERTIFICATION ACCOMPANIES THIS REPORT PURSUANT TO SS. 906 OF THE
SARBANES-OXLEY ACT OF 2002 AND SHALL NOT BE DEEMED "FILED" BY THE COMPANY FOR
PURPOSES OF SECTION 18 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED.