<SUBMISSION>
<ACCESSION-NUMBER>0000950136-04-002691
<TYPE>10QSB
<PUBLIC-DOCUMENT-COUNT>5
<PERIOD>20040630
<FILING-DATE>20040820
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>AMERICAN CLAIMS EVALUATION INC
<CIK>0000774517
<ASSIGNED-SIC>8300
<IRS-NUMBER>112601199
<STATE-OF-INCORPORATION>NY
<FISCAL-YEAR-END>0331
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>10QSB
<ACT>34
<FILE-NUMBER>000-14807
<FILM-NUMBER>04987354
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>375 N BROADWAY
<STREET2>ONE JERICHO PLAZA
<CITY>JERICHO
<STATE>NY
<ZIP>11753
<PHONE>5169388000
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>ONE JERICHO PLAZA
<CITY>JERICHO
<STATE>NY
<ZIP>11753
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>10QSB
<SEQUENCE>1
<FILENAME>file001.htm
<DESCRIPTION>FORM 10QSB
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY><PRE><PAGE>


                UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   FORM 10-QSB

              (Mark One)

              {X} QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                  For the quarterly period ended June 30, 2004

             { } TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE
                                  EXCHANGE ACT

                  For the transition period from _____ to _____

                         Commission file number: 0-14807


                        AMERICAN CLAIMS EVALUATION, INC.
        (Exact name of small business issuer as specified in its charter)


          New York                                            11-2601199
-------------------------------                           -------------------
(State or other jurisdiction of                           (I.R.S. Employer
incorporation or organization)                            Identification No.)

                   One Jericho Plaza, Jericho, New York 11753
                   ------------------------------------------
                    (Address of principal executive offices)

                                 (516) 938-8000
                           ---------------------------
                           (Issuer's telephone number)

As of August 13, 2004, there were 4,859,800 shares of the issuer's common stock,
$.01 par value, outstanding.

Transitional Small Business Disclosure Format (check one): Yes [ ]  No [X]

<PAGE>


                           AMERICAN CLAIMS EVALUATION, INC.

                                      INDEX




<FONT size="1">

                                                                                      Page No.
                                                                                      --------

PART I  - FINANCIAL INFORMATION

Item 1.   Financial Statements.

                  Consolidated Balance Sheets as of June 30, 2004
                           (unaudited) and March 31, 2004                               3

                  Consolidated Statements of Operations for the Three Months
                           ended June 30, 2004 and 2003 (unaudited)                     4

                  Consolidated Statements of Cash Flows for the Three Months
                           ended June 30, 2004 and 2003 (unaudited)                     5

                  Notes to Consolidated Financial Statements (unaudited)              6 - 7

Item 2.   Management's Discussion and Analysis or Plan of Operation                   8 - 9

Item 3.   Controls and Procedures                                                       9

PART II - OTHER INFORMATION

Item 6.   Exhibits and Reports on Form 8-K                                             10

SIGNATURES                                                                             11
</FONT>

                                       2

<PAGE>


                     PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.

                 AMERICAN CLAIMS EVALUATION, INC. AND SUBSIDIARY

                      Consolidated Balance Sheets
<FONT size="1">


                                                                                 June 30, 2004  Mar. 31, 2004
                                                                                 -------------  -------------
                                                                                  (Unaudited)

                                          Assets
Current assets:
       Cash and cash equivalents                                                   $ 7,737,730    $ 6,763,920
       Accounts receivable, net                                                        111,883        125,697
       Prepaid expenses                                                                 34,929         35,930
       Prepaid and recoverable income taxes                                              1,042            272
                                                                                   -----------    -----------
            Total current assets                                                     7,885,584      6,925,819

Property and equipment, net                                                             56,942         55,917
                                                                                   -----------    -----------
            Total assets                                                           $ 7,942,526    $ 6,981,736
                                                                                   ===========    ===========

                                          Liabilities and Stockholders' Equity

Current liabilities:
       Accounts payable                                                            $    45,104    $    44,357
       Accrued expenses                                                                120,380         96,994
                                                                                   -----------    -----------
            Total current liabilities                                                  165,484        141,351
                                                                                   -----------    -----------

Stockholders' equity:
       Common stock, $.01 par value. Authorized 10,000,000 shares; issued
            5,050,000 and 4,450,000 shares at June 30, 2004 and March 31, 2004,
            respectively; outstanding 4,859,800 and 4,259,800 shares at June 30,
            2004 and March 31, 2004, respectively                                       50,500         44,500
       Additional paid-in capital                                                    4,579,699      3,515,699
       Retained earnings                                                             3,463,984      3,597,327
                                                                                   -----------    -----------
                                                                                     8,094,183      7,157,526
       Treasury stock, at cost                                                        (317,141)      (317,141)
                                                                                   -----------    -----------
            Total stockholders' equity                                               7,777,042      6,840,385
                                                                                   -----------    -----------
            Total liabilities and stockholders' equity                             $ 7,942,526    $ 6,981,736
                                                                                   ===========    ===========
</FONT>

See accompanying notes to consolidated financial statements.

                                       3
<PAGE>


                 AMERICAN CLAIMS EVALUATION, INC. AND SUBSIDIARY

                      Consolidated Statements of Operations

                                 (Unaudited)

                                                    Three months ended
                                                --------------------------
                                                  June 30,       June 30,
                                                    2004          2003
                                                -----------    -----------

Revenues                                        $   287,190    $   305,749
Cost of services                                    144,358        143,478
                                                -----------    -----------

     Gross margin                                   142,832        162,271

Selling, general, and administrative expenses       290,559        275,518
                                                -----------    -----------

     Operating loss                                (147,727)      (113,247)

Interest income                                      15,384         27,416
                                                -----------    -----------

     Loss before income tax expense                (132,343)       (85,831)

Income tax expense                                    1,000          3,000
                                                -----------    -----------

     Net loss                                   $  (133,343)   $   (88,831)
                                                ===========    ===========

Net loss per share - basic                      $     (0.03)   $     (0.02)
                                                ===========    ===========
Net loss per share - diluted                    $     (0.03)   $     (0.02)
                                                ===========    ===========

Weighted average shares - basic                   4,459,800      4,259,800
                                                ===========    ===========
Weighted average shares - diluted                 4,459,800      4,259,800
                                                ===========    ===========


See accompanying notes to consolidated financial statements.

                                       4

<PAGE>


                 AMERICAN CLAIMS EVALUATION, INC. AND SUBSIDIARY

                    Consolidated Statements of Cash Flows

                                 (Unaudited)

<FONT size="1">

                                                                          Three months ended
                                                                    --------------------------
                                                                     June 30,        June 30,
                                                                       2004            2003
                                                                    -----------    -----------

Cash flows from operating activities:
     Net loss                                                       $  (133,343)   $   (88,831)
                                                                    -----------    -----------
     Adjustments to reconcile net loss to net
           cash used in operating activities:
        Depreciation                                                      8,441          8,368
        Deferred income taxes                                              --            2,527
        Changes in assets and liabilities:
            Accounts receivable                                          13,814        (27,971)
            Prepaid expenses                                              1,001          1,400
            Prepaid and recoverable income taxes                           (770)        (2,502)
            Accounts payable                                                747         (2,807)
            Accrued expenses                                             23,386         23,777
                                                                    -----------    -----------
                                                                         46,619          2,792
                                                                    -----------    -----------
            Net cash used in operating activities                       (86,724)       (86,039)
                                                                    -----------    -----------

Cash flows from investing activities:
     Capital expenditures                                                (9,466)        (1,792)
                                                                    -----------    -----------

            Net cash used in investing activities                        (9,466)        (1,792)
                                                                    -----------    -----------

Cash flows from financing activities:
     Proceeds from exercise of stock options                          1,070,000           --
                                                                    -----------    -----------

            Net cash provided by financing activities                 1,070,000           --
                                                                    -----------    -----------

Net increase (decrease) in cash and cash equivalents                    973,810        (87,831)

Cash and cash equivalents at beginning of period                      6,763,920      7,179,340
                                                                    -----------    -----------

Cash and cash equivalents at end of period                          $ 7,737,730    $ 7,091,509
                                                                    ===========    ===========

Supplemental disclosure of cash flow information:
     Income taxes paid                                              $     1,770    $     2,975
                                                                    ===========    ===========
</FONT>

See accompanying notes to consolidated financial statements.

                                       5
<PAGE>

                 AMERICAN CLAIMS EVALUATION, INC. AND SUBSIDIARY

                   Notes to Consolidated Financial Statements

                                   (Unaudited)

General

The accompanying unaudited consolidated financial statements and footnotes have
been condensed and therefore do not contain all disclosures required by
accounting principles generally accepted in the United States of America. In the
opinion of management, the information furnished reflects all adjustments,
consisting of normal recurring adjustments, necessary to present fairly the
consolidated financial position, results of operations and cash flows for the
interim periods. Interim periods are not necessarily indicative of results for a
full year.

These consolidated financial statements should be read in conjunction with the
audited consolidated financial statements of the Company for the fiscal year
ended March 31, 2004 and the notes thereto contained in the Company's Annual
Report on Form 10-KSB, as filed with the Securities and Exchange Commission.

Net Loss Per Share

The following table sets forth the computation of basic and diluted net loss per
share for the three months ended June 30, 2004 and 2003:

                                                  Three months ended
                                              --------------------------
                                                06/30/04       06/30/03
                                              -----------    -----------
Numerator:
     Net loss                                 $  (133,343)   $   (88,831)
Denominator:
     Denominator for basic loss per share -
        weighted average shares                 4,459,800      4,259,800
     Effect of dilutive securities:
        Stock options                                --             --
                                              -----------    -----------
     Denominator for diluted
        loss per share                          4,459,800      4,259,800
                                              ===========    ===========
Basic loss per share                          $     (0.03)   $     (0.02)
                                              ===========    ===========
Diluted loss per share                        $     (0.03)   $     (0.02)
                                              ===========    ===========

Potentially dilutive common stock equivalents consisting of employee stock
options to purchase 908,500 and 1,478,500 shares as of June 30, 2004 and 2003,

                                       6
<PAGE>

respectively, were not included in the diluted loss per share calculations
because their effect would have been anti-dilutive.

Stock Option Plans

The Company has adopted the "disclosure only" provisions of Statement of
Financial Accounting Standards ("SFAS") No. 123, Accounting for Stock-Based
Compensation, and will continue to use the intrinsic value-based method of
accounting prescribed by Accounting Principles Board Opinion No. 25, Accounting
for Stock Issued to Employees. Accordingly, no compensation expense has been
recognized for the Company's stock option plans as the exercise price of the
Company's stock option grants equaled or exceeded the fair value of the
Company's common stock at the date of grant. Had compensation expense for the
Company's stock option plans been determined based on the fair value at the
grant date for awards during the three months ended June 30, 2004 and 2003
consistent with the provisions of SFAS No. 148, Accounting for Stock-Based
Compensation - Transition and Disclosure, and SFAS No. 123, the Company's net
loss and loss per share would have been increased to the pro forma amounts
indicated below:

                                                          Three months ended
                                                        ----------------------
                                                        06/30/04     06/30/03
                                                        ---------    ---------
                                                              (As restated)
Numerator:
     Net loss                                           $(133,343)   $ (88,831)
Deduct:  Total stock-based employee
     compensation expense determined under
     fair value method for options granted                 (5,106)     (32,492)
                                                        ---------    ---------
Pro forma net loss                                      $(138,449)   $(121,323)
                                                        =========    =========

Net loss per share:
     Basic and diluted - as reported                    $   (0.03)   $   (0.02)
                                                        =========    =========
     Basic and diluted - pro forma                      $   (0.03)   $   (0.02)
                                                        =========    =========

The Financial Accounting Standards Board ("FASB") recently indicated that it
will eventually require stock-based employee compensation to be recorded as a
charge to earnings. The Company will monitor the FASB's progress on the issuance
of a new standard and its impact on the consolidated financial statements.


                                       7
<PAGE>

Item 2.  Management's Discussion and Analysis or Plan of Operation.

Critical Accounting Policies

The Company makes estimates and assumptions in the preparation of its
consolidated financial statements in conformity with accounting principles
generally accepted in the United States of America. Actual results could differ
significantly from those estimates under different assumptions and conditions.
The Company does not consider any of its accounting policies to be critical. Our
significant accounting policies are described in Note 1 to the audited
consolidated financial statements included in our annual report for the year
ended March 31, 2004. The accounting policies used in preparing our interim
condensed consolidated financial statements are the same as those described in
our annual report.

Results of Operations - Three Months ended June 30, 2004 and 2003

Revenues for the three months ended June 30, 2004 were $287,190 as compared to
$305,749 reported for the corresponding period ended June 30, 2003. This
decrease of approximately 6.1% was caused by a slight decline in referrals from
the Washington State Department of Labor & Industries, the Company's largest
client, and a reduction in cases referred from various self-insured clients.

Cost of services increased to 50.3% of revenues for the quarterly period ended
June 30, 2004 as compared to 46.9% of revenues in the same period last year.
This increase in cost of services was the result of a larger percentage of
vocational rehabilitation services being performed by the Company's more
experienced and higher paid consultants during the current quarter.

Selling, general and administrative expenses for the three months ended June 30,
2004 increased to $290,559 from the $275,518 recorded for the three months ended
June 30, 2003. During the three months ended June 30, 2004, the Company's
expenditures increased for travel costs and legal fees related to its
acquisition search efforts.

Interest income for the three months ended June 30, 2004 decreased to $15,384
from the $27,416 recorded during the three month period ended June 30, 2003 as
prevailing market interest rates continued to decrease.

Liquidity and Capital Resources

At June 30, 2004, the Company had working capital of $7,720,100 as compared to
working capital of $6,784,468 at March 31, 2004. The Company believes that it
has sufficient cash resources and working capital to meet its present cash
requirements.

During the three months ended June 30, 2004, net cash used in operations of
$86,724 consisted principally of a net loss of $133,343, offset by an increase
in accrued expenses of $23,386. Cash provided by financing activities during the
quarter ended June 30, 2004 reflects $1,070,000 of proceeds related to the
issuance of common stock pursuant to the exercise of options to purchase 600,000
shares of common stock.

                                       8
<PAGE>

The Company continues its review of strategic alternatives for maximizing
shareholder value. Potential acquisitions will be evaluated based on their
merits within its current line of business, as well as other fields.

Market Risk

The Company is exposed to market risk related to changes in interest rates. Most
of the Company's cash and cash equivalents are invested at variable rates of
interest and further decreases in market interest rates would cause a related
reduction in interest income.

Forward Looking Statements

Except for the historical information contained herein, the matters discussed in
this report on Form 10-QSB may contain forward-looking statements that involve
risks and uncertainties. The Company's actual results may differ materially from
the results discussed in the forward-looking statements. Factors that might
cause such a difference include, but are not limited to, general economic and
market conditions, the potential loss or termination of existing clients and
contracts and the ability of the Company to successfully identify and thereafter
consummate one or more acquisitions.

Item 3.  Controls and Procedures.

(a)  Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are designed to ensure the reliability of the
financial statements and other disclosures included in this report. As of the
end of the fiscal quarter ended June 30, 2004, the Company carried out an
evaluation, under the supervision and with the participation of the Company's
management, including the Company's Chief Executive Officer and Chief Financial
Officer, of the effectiveness of the design and operation of the Company's
disclosure controls and procedures pursuant to Exchange Act Rule 13a-15. Based
upon that evaluation, the Chief Executive Officer and Chief Financial Officer
concluded that the Company's disclosure controls and procedures are effective in
timely alerting them to material information required to be included in the
Company's periodic Securities and Exchange Commission filings.

(b)  Changes in Internal Controls

There have been no changes in the Company's internal controls or in other
factors that have materially affected, or is reasonably likely to materially
affect, these controls subsequent to the date the Company carried out its
evaluation. Management is aware that there is a lack of segregation of duties
due to the small number of employees dealing with general administrative and
financial matters. However, management has decided that considering the
employees involved and the control procedures in place, risks associated with
such lack of segregation are insignificant and the potential benefits of adding
employees to clearly segregate duties do not justify the expenses associated
with such increases.

                                       9
<PAGE>

                           PART II - OTHER INFORMATION


Item 6.   Exhibits and Reports on Form 8-K.

            (a)  Exhibit 31.1   Section 302 Principal Executive Officer
                                Certification

                 Exhibit 31.2   Section 302 Principal Financial Officer
                                Certification

                 Exhibit 32.1   Section 1350 Certification

                 Exhibit 32.2   Section 1350 Certification

            (b) The following report on Form 8-K was filed during the
                quarter ended June 30, 2004:

                 On June 18, 2004, a Form 8-K was filed by the Company
                 under "Item 9. Regulation FD Disclosure."


                                       10
<PAGE>

                                   SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.


                                       AMERICAN CLAIMS EVALUATION,  INC.



Date: August 13, 2004                  By: /s/ Gary Gelman
                                           -------------------------------------
                                           Gary Gelman
                                           Chairman of the Board,
                                           President and Chief Executive Officer
                                           (Principal Executive Officer)



Date: August 13, 2004                  By: /s/ Gary J. Knauer
                                           -------------------------------------
                                           Gary J. Knauer
                                           Chief Financial Officer, Treasurer
                                           (Principal Financial and Accounting
                                           Officer) and Secretary


</PRE></BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>file002.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML><HEAD><TITLE></TITLE></HEAD><BODY><PRE>
<PAGE>


                                                                    EXHIBIT 31.1
                                 CERTIFICATIONS

I, Gary Gelman, certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of American Claims
     Evaluation, Inc.;

2.   Based on my knowledge, this 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 report, fairly present in all material
     respects the financial condition, results of operations and cash flows of
     the small business issuer as of, and for, the periods presented in this
     report;

4.   The small business issuer's other certifying officer(s) 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))
     [***Omitted pursuant to extended compliance period] for the small business
     issuer 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
              small business issuer, 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)      [***Omitted pursuant to extended compliance period];

     (c)      Evaluated the effectiveness of the small business issuer's
              disclosure controls and procedures and presented in this report
              our conclusions 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

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

5.   The small business issuer's other certifying officer(s) and I have
     disclosed, based on our most recent evaluation of internal control over
     financial reporting, to the small business issuer's auditors and the audit
     committee of the small business issuer's board of directors (or persons
     performing the equivalent 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 small business
              issuer'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 small business
              issuer's internal control over financial reporting.

Date: August 13, 2004

/s/  Gary Gelman

Gary Gelman
Chief Executive Officer


                                       12


</PRE></BODY></HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>file003.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML><HEAD><TITLE></TITLE></HEAD><BODY><PRE>
<PAGE>

                                                                    EXHIBIT 31.2

                                 CERTIFICATIONS

I, Gary J. Knauer, certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of American Claims
     Evaluation, Inc.;

2.   Based on my knowledge, this 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 report, fairly present in all material
     respects the financial condition, results of operations and cash flows of
     the small business issuer as of, and for, the periods presented in this
     report;

4.   The small business issuer's other certifying officer(s) 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))
     [***Omitted pursuant to extended compliance period] for the small business
     issuer 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
              small business issuer, 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)      [***Omitted pursuant to extended compliance period];

     (c)      Evaluated the effectiveness of the small business issuer's
              disclosure controls and procedures and presented in this report
              our conclusions 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

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

5.   The small business issuer's other certifying officer(s) and I have
     disclosed, based on our most recent evaluation of internal control over
     financial reporting, to the small business issuer's auditors and the audit
     committee of the small business issuer's board of directors (or persons
     performing the equivalent 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 small business
              issuer'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 small business
              issuer's internal control over financial reporting.

Date: August 13, 2004

/s/  Gary J. Knauer

Gary J. Knauer
Chief Financial Officer


</PRE></BODY></HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>4
<FILENAME>file004.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML><HEAD><TITLE></TITLE></HEAD><BODY><PRE>
<PAGE>
                                                                    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 of American Claims Evaluation, Inc. (the
"Company") on Form 10-QSB for the period ended June 30, 2004 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Gary
Gelman, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C.
ss. 1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002,
that:

     (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 result of
              operations of the Company.


/s/  Gary Gelman

Gary Gelman
Chief Executive Officer
August 13, 2004



A signed original of this written statement required by Section 906, or other
document authenticating, acknowledging, or otherwise adopting the signature that
appears in typed form within the electronic version of this written statement
required by Section 906, has been provided to American Claims Evaluation, Inc.
and will be retained by American Claims Evaluation, Inc. and furnished to the
Securities and Exchange Commission or its staff upon request.

                                       14



</PRE></BODY></HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>5
<FILENAME>file005.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML><HEAD><TITLE></TITLE></HEAD><BODY><PRE>
<PAGE>

                                                                    EXHIBIT 32.2


                            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 of American Claims Evaluation, Inc. (the
"Company") on Form 10-QSB for the period ended June 30, 2004 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Gary J.
Knauer, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C.
ss. 1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002,
that:

     (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 result of
              operations of the Company.


/s/  Gary J. Knauer

Gary J. Knauer
Chief Financial Officer
August 13, 2004














A signed original of this written statement required by Section 906, or other
document authenticating, acknowledging, or otherwise adopting the signature that
appears in typed form within the electronic version of this written statement
required by Section 906, has been provided to American Claims Evaluation, Inc.
and will be retained by American Claims Evaluation, Inc. and furnished to the
Securities and Exchange Commission or its staff upon request.

                                       15



</PRE></BODY></HTML>

</TEXT>
</DOCUMENT>
</SUBMISSION>
