EXHIBIT31.1

CERTIFICATIONS

I, Steve Austin, certifythat:

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| 1.  | I have reviewed this quarterly report onForm 10-QSB of TAG Entertainment Corp.; |

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| 2.  | Based onmy knowledge, this annual report does not contain any untrue statementof a material fact or omit to state a material fact necessary to makethe statements made, in light of the circumstances under which suchstatements were made, not misleading with respect to the period coveredby this annual report; |

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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 thisreport; |

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| 4.  | I am responsible for establishing andmaintaining disclosure controls and procedures (as defined in ExchangeAct Rules 13a-15(e) and 15d-15(e)) for the small business issuer andhave: |

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|  | a)  | designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material informationrelating to the small business issuer, including its consolidatedsubsidiaries, is made known to us by others within those entities,particularly during the period in which this report is beingprepared; |

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|  | b)  | [RESERVED] |

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|  | c)  | Evaluatedthe effectiveness of the small business issuer’s disclosurecontrols and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures, asof the end of the period covered by this report based on suchevaluation; and |

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|  | d)  | Disclosed in this report anychange in the small business issuer’s internal control overfinancial reporting that occurred during the small businessissuer’s most recent fiscal quarter (the small businessissuer’s fourth fiscal quarter in the case of an annual report)that has materially affected, or is reasonably likely to materiallyaffect, the small business issuer’s internal control overfinancial reporting; and |

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| 5.  | I have disclosed, basedon my most recent evaluation of internal control over financialreporting, to the small business issuer’s auditors and the auditcommittee of the small business issuer’s board of directors (orpersons performing the equivalentfunctions): |

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|  | a)  | all significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect thesmall business issuer’s ability to record, process, summarize andreport financial information; and |

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|  | b)  | any fraud,whether or not material, that involves management or other employeeswho have a significant role in the small business issuer’sinternal control over financial reporting. |

Date:December  21,  2006

/s/ SteveAustin                               SteveAustinChief Executive Officer and Chief FinancialOfficer,TAG Entertainment Corp.

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