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Exhibit 31.1

CERTIFICATION

I, Wayne Smith, certify that:

1. I have reviewed this annual report on Form 10-KSB of Xeno
  Transplants Corporation;

2. Based on my knowledge, this 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 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 report;

4. The small business issuer's other certifying officer 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)) 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 our supervision, to ensure that material information relating to
        the small business issuer, including its consolidated subsidiaries, is
        made known to us by others within those entities, particularly during
        the period in which this report is being prepared;                                                  
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| |     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
| | (b) | Evaluated the effectiveness of the small
        business issuer's disclosure controls and procedures and presented in
        this report our 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                                                                                                                                                     
| |     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
| | (c) | 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

5. The small business issuer's other certifying
  officer and I have disclosed, based on our most recent evaluation of internal
  control over financial reporting, to the small business issuer's auditors and
  the audit committee 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
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| |     |                                                                                                                                                                                                                                                                                                                     
| | (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: September 24, 2007 | /s/
      Wayne Smith                             
|------------------------ | --------------------------------------------------
|                         | Wayne Smith                                       
|                         | Chief Financial Officer                           
|                         | (principal financial and accounting
      officer)

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