Exhibit 99.1

CERTIFICATION

PURSUANT TO 17 CFR 240.13a-14

PROMULGATED UNDER

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Mitchell Cannold, certify that:

I have reviewed this quarterly report on Form 10-Q of L90, Inc.;

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 quarterly report;

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 quarterly report.

Date: July 18, 2003

/S/ MITCHELL CANNOLD

Mitchell Cannold

President and Chief Executive Officer

CERTIFICATION

PURSUANT TO 17 CFR 240.13a-14

PROMULGATED UNDER

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, William H. Mitchell, certify that:

I have reviewed this quarterly report on Form 10-Q of L90, Inc.;

Date: July 18, 2003

/S/ WILLIAM H. MITCHELL

William H. Mitchell

Chief Financial Officer

L90 INC 10-Q