**EXHIBIT 31**

 

**CERTIFICATION**

 

I, Li Kin Shing, certify that: 

 

| 1. | I have reviewed this quarterly report on Form 10-QSB of China Elite InformationCo., Ltd. for the three month period ended May 31, 2006; |
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| 2. | Based on my knowledge, this report does not contain any untrue statement of amaterial 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 periodcovered by this report; |
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| 3. | Based on my knowledge, the financial statements, and other financialinformation 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 periodspresented in this report; |
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| 4. | I am responsible for establishing and maintaining disclosure controls andprocedures (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 small businessissuer and have: |
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|   | (a) | designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under my supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to me byothers within those entities, particularly during the period in which this report is being prepared; |
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|   | (b) | designed such internal control over financial reporting, or caused suchinternal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financialstatements for external purposes in accordance with generally accepted accounting principles; |
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|   | (c) | evaluated the effectiveness of the small business issuer’s disclosurecontrols and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on suchevaluation; and |
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|   | (d) | disclosed in this report any change in the small business issuer’sinternal 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 anannual report) that has materially affected, or is reasonably likely to |
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