---

Exhibit 31.1

CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL
  
  OFFICER PURSUANT TO RULE 13A-14 OR 15D-14 OF THE SECURITIES 
  EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO SECTION 302 OF THE 
  SARBANES-OXLEY ACT OF 2002

I, C. Robin Relph, certify that:

|1. | I have reviewed this quarterly report on
        Form 10-QSB of Garuda Capital Corp.;                                                                                                                                                                                                                                                     
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|   |                                                                                                                                                                                                                                                                                                                                           
|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;
|   |                                                                                                                                                                                                                                                                                                                                           
|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;                   
|   |                                                                                                                                                                                                                                                                                                                                           
|4. | I am responsible for establishing and maintaining
        disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
        and 15d-15(e)) and internal control over financial reporting (as defined
        in Exchange Act Rules 13a- 15(f) and 15(d)-15(f)) for the Registrant and
        have:                  
|   |                                                                                                                                                                                                                                                                                                                                           
|   | a)                                                                                                                                                                                                                                                                                                                                        
|   |                                                                                                                                                                                                                                                                                                                                           
|   | b)                                                                                                                                                                                                                                                                                                                                        
|   |                                                                                                                                                                                                                                                                                                                                           
|   | c)                                                                                                                                                                                                                                                                                                                                        
|5. | I have disclosed, based on my most recent
        evaluation of internal control over financial reporting, to the Registrants
        auditors and the audit committee of the Registrants board of directors
        (or persons performing the equivalent functions):                                                                  
|   |                                                                                                                                                                                                                                                                                                                                           
|   | a)                                                                                                                                                                                                                                                                                                                                        
|   |                                                                                                                                                                                                                                                                                                                                           
|   | b)                                                                                                                                                                                                                                                                                                                                        

|Date: February 14, 2006 |                            
|----------------------- | ---------------------------
|                        | /s/ C. Robin Relph         
|                        | C. Robin Relph,            
|                        | Chief Executive Officer and
|                        | Chief Financial Officer    

---