**PART      III. **
**I      have reviewed this quarterly report on Form 10-QSB/A of The Tube Media      Corp.;**

**PART      IV. **
**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;**

**PART      V. **
**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;**

**PART      VI. **
**The      small business issuer'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 small business issuer and      have:**

| **Item                1.** | **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 small business issuer,                including                its consolidated subsidiaries, is made known to me by others within                those                entities, particularly during the period in which this report is                being                prepared;** |
|----------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **Item                2.** | **[Intentionally                omitted];** |
|----------------------------|---------------------------------------------|

| **Item                3.** | **Evaluated                the effectiveness of the small business issuer's disclosure controls                and                procedures and presented in this report my 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** |
|----------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **Item                4.** | **Disclosed                in this report any change in the registrant'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** |
|----------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**PART      VII. **
**The      small business issuer's other certifying officer 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):**

| **Item                1.** | **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** |
|----------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **Item                2.** | **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.** |
|----------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                    |                               |                                |
|-----------------------------------------|------------------------------------|-------------------------------------|
|                                    |                               |
|                               |                          |                           |
| Date: June                21, 2006 | By:                      | /s/ David              C. Levy |
|                                    | Name:                David C. Levy |
|                                    |                               |

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