EXHIBIT 31.1

# CERTIFICATIONS

I, Marco Markin, certify that:

1.
             I have reviewed this quarterly report on Form 10-QSB of The Neptune Society,
          Inc.;

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;

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;

4.
             The registrants other certifying officers 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 quarterly report is being prepared;
| | -- |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | b) |  | Evaluated
the effectiveness of the registrants disclosure controls and           procedures
and presented in this quarterly report our conclusions about the           effectiveness
of the disclosure controls and procedures, as of the end of the           period covered
by this quarterly report based on such evaluation;
| | -- |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | c) |  | 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 fiscal 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
| | -- |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

5.
             The registrants other certifying officers and 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 function):

---

| | 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 registrant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 registrants internal control over
          financial reporting.
| | -- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Date:  August 13, 2004 | 
|---------------------- | 

|By:  
/s/ Marco Markin | Marco Markin
Chief Executive Officer
(Principal Executive Officer)
|---------------------- | ------------------------------------------------------------------

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EXHIBIT 31.2

# CERTIFICATIONS

I, Daniel Solberg, certify that:

1.
             I have reviewed this quarterly report on Form 10-QSB of The Neptune Society,
          Inc.;

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;

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;

4.
             The registrants other certifying officers 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 quarterly report is being prepared;
| | -- |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | b) |  | Evaluated
the effectiveness of the registrants disclosure controls and           procedures
and presented in this quarterly report our conclusions about the           effectiveness
of the disclosure controls and procedures, as of the end of the           period covered
by this quarterly report based on such evaluation;
| | -- |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | c) |  | 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 fiscal 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
| | -- |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

5.
             The registrants other certifying officers and 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 function):

---

| | 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 registrant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 registrants internal control over
          financial reporting.
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Date:  August 13, 2004 | 
|---------------------- | 

|By:  
/s/ Daniel Solberg | Daniel Solberg
Chief Financial Officer
(Principal Financial Officer)
|------------------------ | --------------------------------------------------------------------

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