                           EXHIBIT B-31

                           CERTIFICATION

I,  John  Bekkers, Principal Executive Officer of Gold  Kist  Inc.,
certify that:

1.   I  have  reviewed this quarterly report on Form 10-Q  of  Gold
     Kist Inc.;

2.   Based  on my knowledge, this quarterly 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  circumstances under which such statements were  made,
     not  misleading  with respect to the period  covered  by  this
     report;

3.   Based  on  my knowledge, the financial statements,  and  other
     financial  information  included  in  this  quarterly  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
     report;

4.   The   registrant's  other  certifying  officers  and   I   are
     responsible   for  establishing  and  maintaining   disclosure
     controls and procedures (as defined in Exchange Act Rules 13a-
     15(e) and 15d-15(e)) for the registrant and have:

     (a)  Designed  such  disclosure controls  and  procedures,  or
          caused  such  disclosure controls and  procedures  to  be
          designed  under our supervision, to ensure that  material
          information  relating  to the registrant,  including  its
          consolidated subsidiaries, is made known to us by  others
          within those entities, particularly during the period  in
          which this report is being prepared;

     (b)  Evaluated   the   effectiveness   of   the   registrant's
          disclosure controls and procedures and presented in  this
          report  our  conclusion about the  effectiveness  of  the
          disclosure controls and procedures, as of the end of  the
          period  covered by this report based on such  evaluation;
          and

     (c)  Disclosed  in  this report any change in the registrant's
          internal  control over financial reporting that  occurred
          during  the registrant's most recent fiscal quarter  (the
          registrant's  fourth fiscal quarter in  the  case  of  an
          annual  report)  that  has  materially  affected,  or  is
          reasonably  likely to materially affect, the registrant's
          internal control over financial reporting.

5.   The   registrant's  other  certifying  officers  and  I   have
     disclosed,  based  on our most recent evaluation  of  internal
     control over financial reporting, to the registrant's auditors
     and the audit committee of the registrant's board of directors
     (or persons performing similar functions):

     (a)  All  significant deficiencies and material weaknesses  in
          the   design  or  operation  of  internal  control   over
          financial  reporting  which  are  reasonably  likely   to
          adversely  affect  the registrant's  ability  to  record,
          process, summarize and report financial information; and

     (b)  Any   fraud,  whether  or  not  material,  that  involves
          management or other employees who have a significant role
          in  the  registrant's  internal  control  over  financial
          reporting.

Date: May 11, 2004

/s/ John Bekkers
[Signature]
Title:  Chief Executive Officer

A signed original of this written statement required by Section 302
of  the  Sarbanes-Oxley Act of 2002 has been provided to Gold  Kist
Inc.  and will be retained by Gold Kist Inc. and furnished  to  the
Securities and Exchange Commission or its staff upon request.
[15616]


                           EXHIBIT B-31

                           CERTIFICATION

I,  Stephen O. West, Principal Financial Officer of Gold Kist Inc.,
certify that:

1.   I  have  reviewed this quarterly report on Form 10-Q  of  Gold
     Kist Inc.;

2.   Based  on my knowledge, this quarterly 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  circumstances under which such statements were  made,
     not  misleading  with respect to the period  covered  by  this
     report;

3.   Based  on  my knowledge, the financial statements,  and  other
     financial  information  included  in  this  quarterly  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
     report;

4.   The   registrant's  other  certifying  officers  and   I   are
     responsible   for  establishing  and  maintaining   disclosure
     controls and procedures (as defined in Exchange Act Rules 13a-
     15(e) and 15d-15(e)) for the registrant and have:

     (a)  Designed  such  disclosure controls  and  procedures,  or
          caused  such  disclosure controls and  procedures  to  be
          designed  under our supervision, to ensure that  material
          information  relating  to the registrant,  including  its
          consolidated subsidiaries, is made known to us by  others
          within those entities, particularly during the period  in
          which this report is being prepared;

     (b)  Evaluated   the   effectiveness   of   the   registrant's
          disclosure controls and procedures and presented in  this
          report  our  conclusion about the  effectiveness  of  the
          disclosure controls and procedures, as of the end of  the
          period  covered by this report based on such  evaluation;
          and

     (c)  Disclosed  in  this report any change in the registrant's
          internal  control over financial reporting that  occurred
          during  the registrant's most recent fiscal quarter  (the
          registrant's  fourth fiscal quarter in  the  case  of  an
          annual  report)  that  has  materially  affected,  or  is
          reasonably  likely to materially affect, the registrant's
          internal control over financial reporting.

5.   The   registrant's  other  certifying  officers  and  I   have
     disclosed,  based  on our most recent evaluation  of  internal
     control over financial reporting, to the registrant's auditors
     and the audit committee of the registrant's board of directors
     (or persons performing similar functions):

     (a)  All  significant deficiencies and material weaknesses  in
          the   design  or  operation  of  internal  control   over
          financial  reporting  which  are  reasonably  likely   to
          adversely  affect  the registrant's  ability  to  record,
          process, summarize and report financial information; and

     (b)  Any   fraud,  whether  or  not  material,  that  involves
          management or other employees who have a significant role
          in  the  registrant's  internal  control  over  financial
          reporting.

Date: May 11, 2004

/s/ Stephen O. West
[Signature]
Title:  Chief Financial Officer

A signed original of this written statement required by Section 302
of  the  Sarbanes-Oxley Act of 2002 has been provided to Gold  Kist
Inc.  and will be retained by Gold Kist Inc. and furnished  to  the
Securities and Exchange Commission or its staff upon request.
[15616]


