CERTIFICATIONS

I, David M. Levy,  Chief Executive  Officer and Chief  Financial  Officer of AGU
Entertainment Corp., certify that:

1. I have reviewed this annual report on Form 10-KSB of AGU Entertainment 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 annual  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. The small business issuer'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 small business issuer and
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 small  business  issuer,  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;

b) Intentionally Omitted

c)  evaluated  the  effectiveness  of the  small  business  issuer's  disclosure
controls and procedures  presented  in this report and 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

d) disclosed in this report any change in the small business  issuer's  internal
control  over  financial  reporting  that  occurred  during  the small  business
issuer's  fourth fiscal quarter that has materially  affected,  or is reasonably
likely to materially  affect,  the small business issuer's internal control over
financial reporting; and

5. The small business  issuer's other certifying  officers 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):

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 small  business  issuer'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 small business  issuer's  internal
control over financial reporting.

Date: May 17, 2004


                           By: /s/ David M. Levy
                               -------------------------------------------------
                               David M. Levy
                               Principal Executive Officer, President, Principal
                               Financial Officer  and Secretary and  Chairman of
                               the Board of Directors


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