EXHIBIT 31.1

CERTIFICATION

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

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

     2.  Based on my knowledge, this 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 Annual Report;

     3.  Based on my knowledge, the financial statements, and other financial
         information included in this 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 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 Annual Report is being prepared;

         b.    Evaluated the effectiveness of the registrant's disclosure
               controls and procedures and presented in this 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 Annual Report) that has
               materially affected, or is reasonably likely to materially
               affect, the Registrant's internal control over financial
               reporting.

     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 14, 2004
                                              /S/ MICHAEL P. MORAN
                                              Michael P. Moran
                                              ----------------
                                              Chairman, President,
                                              Chief Executive Officer, Secretary
                                              and Acting Chief Financial Officer



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