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CERTIFICATIONS

I, Robin Lee, certify that:

|1. | I have reviewed this quarterly report
        on Form 10-QSB for the period ending May 31, 2003 of 24 Hour Auction Inc.;                                                                                                                                                                                                                                      
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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|2. | Based on my knowledge, this quarterly
        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 quarterly report;
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|3. | Based on my knowledge, the financial statements,
        and other financial information included in this quarterly report, fairly
        present in all material respects the financial condition, results of operations
        and cash flows of the registrant as of, and for, the periods presented
        in this quarterly report;                   
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|4. | I am responsible for establishing and
        maintaining disclosure controls and procedures (as defined in Exchange
        Act Rules 13a-14 and 15d-14) for the registrant and have:                                                                                                                                                                        
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|   | a)                                                                                                                                                                                                                                                                                                                                                            
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|   | b)                                                                                                                                                                                                                                                                                                                                                            
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|   | c)                                                                                                                                                                                                                                                                                                                                                            
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|5. | I have disclosed, based on our most recent
        evaluation of internal control over financial reporting, to the registrant's
        auditors and the audit committee of registrant's board of directors (or
        persons performing the equivalent functions):                                                                                         
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|   | a)                                                                                                                                                                                                                                                                                                                                                            
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|   | b)                                                                                                                                                                                                                                                                                                                                                            

|Date: September 17, 2004 | Signed: | /s/
      Robin Lee                                    
|------------------------ | ------- | -------------------------------------------------------
|                         | Name:   | Robin Lee                                              
|                         | Title:  | Chief Executive Officer and principal financial officer

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