EXHIBIT 31.1

CERTIFICATION

I, Michael P. Moran, Chief Executive Officer and acting Chief Financial Officer
certify that:

      1.   I have reviewed this Amended Annual Report on form 10-KSB/A of Allion
           Healthcare, Inc. and Subsidiaries;

      2.   Based on my knowledge, this Amended Annual 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 Amended Annual Report;

      3.   Based on my knowledge, the financial statements, and other financial
           information included in this Amended Annual Report, fairly present in
           all material respects the financial condition, results of operations
           and cash flows of the registrant as of, and of, the periods presented
           in this Amended Annual Report;

      4.   I am responsible for establishing and maintaining disclosure controls
           and procedures (as defined in Exchange Act Rules 13a-15(e) and
           15d-15(e) for the registrant and I have:

           a.  Designed such disclosure controls and procedures or caused such
               disclosure controls and procedures to be designed under my
               supervision to ensure that material information relating to the
               registrant, including its consolidated subsidiaries, is made
               known to me by others within those entities, particularly during
               the period in which this Amended Annual Report is being prepared;

           b.  Evaluated the effectiveness of the registrant's disclosure
               controls and procedures and presented in this Amended Annual
               Report my conclusions about the effectiveness of the disclosure
               controls and procedures at the end of the period covered by this
               report based on such evaluation; and

           c.  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 Amended Annual Report) that has
               materially affected, or is reasonably likely to materially
               affect, the Registrant's internal control over financial
               reporting; and

      5.   I have disclosed, based on my most recent evaluation of internal
           control over financial reporting, to the registrant's auditors and
           the audit committee of the registrant's board of directors (or
           persons performing the equivalent function):

           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 controls.



Date:    April 28, 2004
                                                    /S/ MICHAEL P. MORAN
                                                    --------------------
                                                    Michael P. Moran
                                                    Chairman, President,
                                                    Chief Executive Officer,
                                                    Secretary and Acting Chief
                                                    Financial Officer



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