EXHIBIT 31
                           SECTION 302 CERTIFICATIONS

I, John Honour,  certify that:

         1. I have  reviewed  this annual report on Form 10-KSB of Stereo Vision
Entertainment, 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
Company as of, and for, the periods presented in this annual report;

         4.  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 Stereo Vision Entertainment 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 Stereo Vision Entertainment is made
known to me by others within the entity, 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  statement for external
purposes in accordance with generally accepted accounting principles.

         c.  Evaluated  the   effectiveness  of  the  small  business   issuer's
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 on such evaluation; and

         d. Disclosed in this report any change in Stereo Vision Entertainment's
internal  control over  financial  reporting  that  occurred  during this fiscal
quarter that has  materially  affected,  or is  reasonably  likely to materially
affect, Stereo Vision's internal control over financial reporting; and

         5. I have  disclosed,  based on our most recent  evaluation of internal
control  over  financial  reporting,  to the  Company's  auditors  and the audit
committee  of our 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 Company's ability to record,  process,  summarize
and report financial data; and

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

Date: October 30, 2006

/S/     John Honour
------------------------------
John Honour
C.E.O., President, Director
(Principal Executive and Financial Officer)

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