**EXHIBIT 31.1**

 

CERTIFICATIONS

 

I,Gordon Yuen, certify that:

 

1.             I havereviewed this annual report on Form 10-K/A of Elixir Gaming Technologies, Inc.;

 

2.             Based on myknowledge, 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.             Based on myknowledge, the financial statements, and other financial information includedin this annual report, fairly present in all material respects the financialcondition, results of operations and cash flows of the company as of, and for,the periods presented in this annual report;

 

4.             I amresponsible for establishing and maintaining disclosure controls and procedures(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) andinternal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and15d-15(f)) for the company and I have:

 

(a) designedsuch disclosure 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) Designedsuch internal control over financial reporting, or caused such internal controlover financial reporting to be designed under my supervision, to providereasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance withgenerally accepted accounting principles;

 

(c) evaluatedthe effectiveness of the company’s disclosure controls and procedures andpresented in this reported my conclusions about the effectiveness of thedisclosure controls and procedures, as of the period covered by this annualreport based on such evaluation; and

 

(d) disclosedin this 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, the company’sinternal control over financial reporting; and

 

5.             I havedisclosed, 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) anyfraud, whether or not material, that involves management or other employees whohave a significant role in the company’s internal control over financialreporting.

 

 
|                       | ELIXIR  GAMING TECHNOLOGIES, INC. |
|----------------------------|-----------------------------------|
|                       |                              |
| Date:  April 29, 2008 |                              |
|                       | By:                               | /s/  Gordon Yuen |
|                       |                              |  Gordon  Yuen, President and Chief |
|                       |                              |    Executive  Officer |

 

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