EXHIBIT 31.1

                            CERTIFICATION PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

     I, Maurice Stone, certify that:

     1.  I have reviewed this annual report on Form 10-KSB of Intrepid Holdings,
Inc.;

     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 represent 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 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 15d-15(f) for the
Registrant and have:

          a)  Designed  such  disclosure controls and procedures, or caused such
     disclosure  controls  to  be designed under our supervision, to ensure that
     material information relating to the Registrant, 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;

          b)  Designed such internal control over financial reporting, or caused
     such  internal  control  over  financial reporting to be designed under our
     supervision  to  provide  reasonable assurance regarding the reliability of
     such  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  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

          d)  Disclosed  in  this report any change in the Registrant's internal
     control over financial reporting that occurred during the Registrant's most
     recent  fiscal  quarter (the Registrant's fourth fiscal quarter in the case
     of  an annual report) that has materially affected, or is reasonably likely
     to  materially  affect,  the  Registrant's  internal control over financial
     reporting.

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     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 Registrant'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 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.


Date:  March  31,  2006



/s/ Maurice Stone
------------------------------
Maurice  Stone
Chief  Executive  Officer  and
Principal  Financial  Officer

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