**EXHIBIT 31.1**

 

CERTIFICATIONS

 

I, Gordon Yuen, certify that:

 

1.                                       Ihave reviewed this annual report on Form 10-K of Elixir GamingTechnologies, Inc.;

 

2.                                       Basedon my knowledge, this annual report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this annual report;

 

3.                                       Basedon my knowledge, the financial statements, and other financial informationincluded in this annual report, fairly present in all material respects thefinancial condition, results of operations and cash flows of the company as of,and for, the periods presented in this annual report;

 

4.                                       Iam responsible for establishing and maintaining disclosure controls andprocedures (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) and15d-15(f)) for the company and I have:

 

(a) designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under my supervision, to ensure that materialinformation relating to the company, including its consolidated subsidiaries,is made known to me by others within those entities, particularly during theperiod in which this annual report is being prepared;

 

(b) Designed suchinternal control over financial reporting, or caused such internal control overfinancial reporting to be designed under my supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generallyaccepted accounting principles;

 

(c) evaluated theeffectiveness of the company’s disclosure controls and procedures and presentedin this reported my conclusions about the effectiveness of the disclosurecontrols and procedures, as of the period covered by this annual report basedon such evaluation; and

 

(d) disclosed inthis report any change in the company’s internal control over financialreporting that occurred during the company’s most recent fiscal quarter thathas materially affected, or is reasonably likely to materially affect, thecompany’s internal control over financial reporting; and

 

5.                                       Ihave disclosed, based on my most recent evaluation of internal control overfinancial reporting, to the company’s auditors and the audit committee ofcompany’s board of directors (or persons performing the equivalent function):

 

(a) allsignificant deficiencies and material weaknesses in the design or operation ofinternal controls over financial reporting which are reasonably likely toadversely affect the company’s ability to record, process, summarize and reportfinancial information; and

 

(b) any fraud,whether or not material, that involves management or other employees who have asignificant role in the company’s internal control over financial reporting.

 
|                      |   | ELIXIR GAMING TECHNOLOGIES, INC. |
|---------------------------|--------|----------------------------------|
|                      |   |                             |
| Date: March 31, 2008 |   |                             |
|                      |   | By:                              | /s/ Gordon Yuen |
|                      |   |                             | Gordon Yuen, President and Chief Executive  Officer |

 

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