**EXHIBIT 12.1**
**CERTIFICATIONS PURSUANT TO RULE 13a-14(a)**
I, Rui Lin Wu, certify that:
1.   I have reviewed this annual report on Form 20-F of Qiao Xing UniversalTelephone, Inc.;
2.   Based on my knowledge, this report does not contain any untrue statement ofa material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which such statements weremade, not misleading with respect to the period covered by this report;
3.   Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all material respectsthe financial condition, results of operations and cash flows of the company asof, and for, the periods presented in this report;
4.   The company’s other certifying officer(s) and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financialreporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for thecompany and have:
     (a)   Designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under our supervision, toensure that material information relating to the company, including itsconsolidated 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 causedsuch internal control over financial reporting to be designed under oursupervision, to provide reasonable assurance regarding the reliability offinancial reporting and the preparation of financial statements for externalpurposes in accordance with generally accepted accounting principles;
     (c)   Evaluated the effectiveness of the company’s disclosure controls andprocedures and presented in this report our conclusions about the effectivenessof the disclosure controls and procedures, as of the end of the period coveredby this report based on such evaluation; and
     (d)   Disclosed in this report any change in the company’s internal controlover financial reporting that occurred during the period covered by the annualreport that has materially affected, or is reasonably likely to materiallyaffect, the company’s internal control over financial reporting; and
5.   The company’s other certifying officer(s) and I have disclosed, based on ourmost recent evaluation of internal control over financial reporting, to thecompany’s auditors and the audit committee of the company’s board of directors(or persons performing the equivalent functions):
     (a)   All significant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which are reasonablylikely to adversely affect the company’s ability to record, process, summarizeand report financial information; and
 

 

     (b) Any fraud, whether or not material, that involves management or otheremployees who have a significant role in the company’s internal control overfinancial reporting.   Date: June 30, 2004   /s/ RUI LIN WU Rui Lin Wu, Chairman and Chief Executive Officer