Exhibit 31.1 

Section 302Certification 

CERTIFICATIONS 

I, Guy Nissenson, certifythat: 

1.              I have reviewed this annual report on Form 10-KSB of Xfone, 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 present in all material respects the financial          condition, results of operations and cash flows of Xfone, Inc. 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 Xfone,          Inc. 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 Xfone, Inc., 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 financial reporting          and the preparation of financial statements for external purposes in accordance          with generally accepted accounting principles; 

    (c)                 Evaluated the effectiveness of Xfone, Inc.‘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 Xfone, Inc.‘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 registrant’s other certifying officers and I have disclosed, based on          our most recent evaluation of internal control over financial reporting, to          Xfone, Inc.‘s auditors and the audit committee of Xfone, Inc.‘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 Xfone, Inc.‘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 Xfone, Inc.‘s internal control over          financial reporting.