**Exhibit      31.1**

| 1.     | I                  have reviewed this report on Form 10-Q of Acorn Factor, Inc.;                                                                                                                                                                                                                                                                                                                                                                               |
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| 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; |
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| 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                  registrant as of, and for, the periods presented in this report;                                                                       |
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| 4.     | The                  registrant's other certifying officer 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)) for the                  registrant and we 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 registrant, 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; |
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|   | (b) | [Paragraph                    omitted in accordance with SEC transition instructions contained                    in SEC                    release Nos. 33-8238 and 34-47986] |
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|   | (c) | Evaluated                    the effectiveness of the registrant'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 |
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|   | (d) | 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 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; and |
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| 5. | The                  registrant's other certifying officer and I have disclosed, based                  on our                  most recent evaluation of internal control over financial reporting,                  to                  the registrant's auditors and to the audit committee of the registrant's                  board of directors (or persons performing the equivalent function): |
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|    | (a) | All                    significant deficiencies and material weaknesses in the design                    or                    operation of internal controls over financial reporting which                    are                    reasonably likely to adversely affect the registrant's ability                    to record,                    process, summarize and report financial information; and |
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|    | (b) | Any                    fraud, whether or not material, that involves management or other                    employees who have a significant role in the registrant's internal                    control                    over financial                    reporting.                                                                                                                                       |

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