Exhibit 31
                                                                      ----------

                CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND
                           PRINCIPAL FINANCIAL OFFICER
                       PURSUANT TO RULES 13a-14 AND 15d-14
                     OF THE SECURITIES EXCHANGE ACT OF 1934

     I, Todd Gotlieb, President and Principal Financial Officer of SBS
Interactive, Co. (the "Company"), certify that:

     I have reviewed this annual report on Form 10-KSB of SBS Interactive, Co.

     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.

     Based on my knowledge, the financial statements, and other financial
information included in the report, fairly present in all material respects the
financial condition, results of operations and cash flows of the issuer as of,
and for, the periods presented in the report.

     I am responsible for establishing and maintaining disclosure controls
and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the
Company and 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 Company, including its
consolidated subsidiaries, is made known to me by others within those entities,
particularly during the period in which the periodic report is being prepared;

     (b) evaluated the effectiveness of the Company'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 annual report based on such evaluation; and

     (c) disclosed in this annual report any change in the Company's internal
control over financial reporting that occurred during the Company's most recent
fiscal quarter that has materially affected, or is reasonably likely to
materially affect, the Company's internal control over financial reporting; and

     I have disclosed, based on my most recent evaluation of internal control
over financial reporting, to the Company's auditors and to the audit committee
of the board of directors (or persons fulfilling the equivalent function):




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     (i) all significant deficiencies in the design or operation of internal
     control over financial reporting which are reasonably likely to adversely
     affect the Company's ability to record, process, summarize and report
     financial information; and

     (ii) any fraud, whether or not material, that involves management or other
     employees who have a significant role in the Company's internal control
     over financial reporting.


Dated:  June 14, 2004



                                      /s/Todd Gotlieb
                                      -----------------------------------------
                                      Todd Gotlieb
                                      President and Principal Accounting Officer