|Exhibit 31 |  | Certification of Principal Executive Officer
      and Principal Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley
      Act of 2002.
|---------- | - | ---------------------------------------------------------------------------------------------------------------------------------------------------



|Certification
|-------------



|I, Stewart Wang, certify that:
|------------------------------



| | 1. | I have reviewed this quarterly report on Form
      10-QSB of Taitron Components Incorporated;
| | -- | ----------------------------------------------------------------------------------------------



| | 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)) and internal control over financial reporting (as defined in
      Exchange Act Rules 13a-15(f) and 15d-15(f)) 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) Designed such internal control over financial
      reporting, or caused such internal control over financial reporting to be
      designed under our supervision, to provide reasonable assurance regarding
      the reliability of financial reporting and the preparation of financial
      statements for external purposes in accordance with generally accepted accounting
      principles;
| |  |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| |  |  | (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.
| |  |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|Dated May 17, 2004. | By:  | /s/ Stewart Wang
      Stewart Wang                              
|------------------- | ---- | -----------------------------------------------------------------
|                    | Its: | Principal Executive Officer and Principal Financial
      Officer



| | Page 12 | 
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