CERTIFICATIONS

     I, Winston Johnson, the Chief Executive Officer and Chief
Financial Officer Committee Chairman, certify that:

     1.   I have reviewed this Form 10-QSB of Media and
Entertainment.com 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 the small business issuer as of,
and for, the periods presented in this report;

     4.   The small business issuer's other certifying officer(s)
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;

          (b)  *;

           (c) 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

          (d)  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(s)
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

          (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:          November 12, 2003

                                   /s/ Winston Johnson
                                   ----------------------------
                                   Winston Johnson
                                   Chief  Executive Officer and
                                   Chief Financial
                                   Officer Committee Chairman

* Indicates material omitted in accordance with SEC Release Nos.
33-8238; 34-47986.