Exhibit 31-A

Certification of the Principal Executive Officer

I, Peter Cunningham, certify that:

1. I have reviewed  this annual  report on Form 10-KSB of Gamma  Pharmaceuticals
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  circumstances  under which such statements
were made,  not  misleading  with  respect to the period  covered by this annual
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
registrant as of, and for, the periods presented in this annual 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)) and internal  control over financial
reporting  (as defined in Exchange Act Rules  13a-15(f)  and 15 d-15(f)) for the
registrant and have:

         a) designed  such  disclosure  controls and  procedures  to ensure that
material  information  relating to the  registrant is made known to us by others
within the Company,  particularly  during the period in which this annual report
is being prepared;

         b) designed such internal  control over financial  reporting 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 registrant's  disclosure controls
and  procedures  and presented in this annual report our  conclusions  about the
effectiveness  of the disclosure  controls and procedures,  as of the end of the
period covered by this report on such evaluation; and

         d)  disclosed  in this  annual  report any  change in the  registrant's
internal control over financial  reporting that occurred during the registrant's
most recent fiscal year that has materially affected, or is reasonably likely to
materially affect, the registrant's  internal control over financial  reporting;
and




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 the equivalent functions):

         a) all significant  deficiencies 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.

Dated:  July 13, 2006                               /S/ Peter Cunningham
                                                   -----------------------------
                                                   Peter Cunningham
                                                   Chief Executive Officer
                                                   (Principal Executive Officer)

<PAGE>

                                  Exhibit 31-B


Certification of the Principal Accounting Officer

I, Joseph Cunningham, certify that:

1. I have reviewed  this annual  report on Form 10-KSB of Gamma  Pharmaceuticals
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  circumstances  under which such statements
were made,  not  misleading  with  respect to the period  covered by this annual
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
registrant as of, and for, the periods presented in this annual 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)) and internal  control over financial
reporting  (as defined in Exchange  Act Rules  13a-15(f)  and  d-15(f))  for the
registrant and have:

         a) designed  such  disclosure  controls and  procedures  to ensure that
material  information  relating to the  registrant is made known to us by others
within the Company,  particularly  during the period in which this annual report
is being prepared;

         b) designed such internal  control over financial  reporting 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 registrant's  disclosure controls
and  procedures  and presented in this annual report our  conclusions  about the
effectiveness  of the disclosure  controls and procedures,  as of the end of the
period covered by this report on such evaluation; and

         d)  disclosed  in this  annual  report any  change in the  registrant's
internal control over financial  reporting that occurred during the registrant's
most recent fiscal year that has materially affected, or is reasonably likely to
materially affect, the registrant's  internal control over financial  reporting;
and

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 the equivalent functions):

         a) all significant  deficiencies 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.

Dated:  July 13, 2006                              /S/ Joseph Cunningham
                                                  ------------------------------
                                                  Joseph Cunningham
                                                  Chief Financial Officer
                                                  (Principal Accounting Officer)