Table of Contents

EXHIBIT31.1

CERTIFICATIONS

I, Steve Austin, certifythat:

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|  | 1.  | I have reviewed thisquarterly report on Form 10-QSB of TAG Entertainment Corp.; |

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|  | 2.  | Based on my knowledge, this annualreport does not contain any untrue statement of a material fact or omitto state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, notmisleading with respect to the period covered by this annualreport; |

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|  | 3.  | Based on my knowledge,the financial statements, and other financial information included inthis report, fairly present in all material respects the financialcondition, results of operations and cash flows of the small businessissuer as of, and for, the periods presented in this report; |

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|  | 4.  | I am responsible for establishingand maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) for the small businessissuer and have: |

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|  | a)  | designed suchdisclosure controls and procedures, or caused such disclosure controlsand procedures to be designed under our supervision, to ensure thatmaterial information relating to the small business issuer, includingits consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report isbeing prepared; |

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|  | b)  | [RESERVED] |

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|  | c)  | Evaluated the effectiveness of thesmall business issuer's disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period coveredby this report based on such evaluation; and |

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|  | d)  | Disclosed in this report any changein the small business issuer's internal control over financialreporting that occurred during the small business issuer's mostrecent fiscal quarter (the small business issuer's fourth fiscalquarter in the case of an annual report) that has materially affected,or is reasonably likely to materially affect, the small businessissuer's internal control over financial reporting; and |

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|  | 5.  | I have disclosed, based on my mostrecent evaluation of internal control over financial reporting, to thesmall business issuer's auditors and the audit committee of thesmall business issuer's board of directors (or persons performingthe equivalent functions): |

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|  | a)  | allsignificant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which arereasonably likely to adversely affect the small business issuer'sability to record, process, summarize and report financial information;and |

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|  | b)  | any fraud, whether or notmaterial, that involves management or other employees who have asignificant role in the small business issuer's internal controlover financial reporting. |

Date: May  22,2006

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| /s/ Steve Austin                                                                      |
| SteveAustinChief Executive Officer and Chief Financial Officer,TAGEntertainment Corp. |
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