CERTIFICATION PURSUANT TO SECTION 302 OF SARBANES-OXLEY ACT

EXHIBIT 31.1

                                 CERTIFICATION

I, William Tay, certify that:

   1.  I have reviewed this report on Form 10-KSB of Voorhees Acquisition
       Corp.;

   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 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 annual 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 annual report;

   4.  I am the sole officer and director and I am responsible for establishing
       and maintaining disclosure controls and procedures (as defined in
       Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over
       financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-
       15(f)) 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 my supervision,
       to ensure that material information relating to the small business
       issuer, including its consolidated subsidiaries, is made known to me by
       others within those entities, particularly during the period in which
       this report is being prepared;

   b.  Designed such internal control over financial reporting, or caused such
       internal control over financial reporting to be designed under my
       supervision, to provide reasonable assurance regarding the reliability
       of financial reporting and the preparation of financial statements for
       external purposes in accordance with generally accepted accounting
       principles;

   c.  Evaluated the effectiveness of the small business issuer disclosure
       controls and procedures and presented in this report my 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

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   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

   1.  I have disclosed, based on my most recent evaluation of internal control
       over financial reporting, to the small business issuer's auditors 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: January 18, 2005

/s/ William Tay
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William Tay
President and
Chief Accounting Officer