Exhibit 99


                              ANNUAL CERTIFICATION



         Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

I, Howard L. Ehler, Jr., certify that:

         1. I have reviewed this annual report on Form 10-K of Imperial
Industries, Inc;

         2. Based on my knowledge, this annual report 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 circumstance under which such
statements were made not misleading;

         3. Based on my knowledge, the financial statements, and other financial
information include in this annual report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
registrant as of, and for, the periods presented in this annual report;

         4. I am responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-14 and 15-d14) for
the registrant and I have:

         a)       Designed such disclosure controls and procedures to ensure
                  that material information relating to the registrant,
                  including its consolidated subsidiaries, is made known to me
                  by others within those entities, particularly during the
                  period in which this annual report is being prepared.

         b)       Evaluated the effectiveness of the registrant's disclosure
                  controls and procedures as of a date within 90 days prior to
                  the filing date of this annual report (the "Evaluation Date");
                  and

         c)       Presented in this annual report my conclusions about the
                  effectiveness of the disclosure controls and procedures based
                  on my evaluation as of the Evaluation Date;

         5. I have disclosed, based on my most recent evaluation, to the
registrant's auditors and the Audit Committee of the Company's Board of
Directors:

         a)       all significant deficiencies in the design or operation of
                  internal controls which could adversely affect the
                  registrant's ability to record, process, summarize and report
                  financial data and have identified for the registrant's
                  auditors any material weaknesses in internal controls; and

         b)       any fraud, whether or not material, that involves management
                  or other employees who have a significant role in the
                  registrant's internal controls; and

         6. I have indicated in this annual report whether or not there were
significant changes in internal controls or in other factors that could
significantly affect internal controls subsequent to the date of my most recent
evaluation, including and corrective actions with regard to significant
deficiencies and material weaknesses.

                                             Imperial Industries, Inc.
                                             By: /S/ Howard L. Ehler, Jr.
                                                 -------------------------
                                                     Howard L. Ehler, Jr.
                                                     Chief Executive Officer/
                                                     Chief Financial Officer

March 27, 2003