Exhibit31.1

CERTIFICATIONS

I, Steve Austin, Chief ExecutiveOfficer and Chief Financial Officer of TAG Entertainment Corp. certifythat:

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

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| 2.  | Based on my knowledge, this annual report doesnot contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleadingwith respect to the period covered by this annual report; |

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| 3.  | Based on my knowledge, the financialstatements, 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 small business issuer asof, and for, the periods presented in this report; |

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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 disclosurecontrols and procedures, or caused such disclosure controls andprocedures 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 most recentevaluation of internal control over financial reporting, to the smallbusiness issuer's auditors and the audit committee of the smallbusiness issuer's board of directors (or persons performing theequivalent 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 18, 2005

/s/ SteveAustin                                                                

SteveAustin Chief Executive Officer and Chief Financial Officer,TAG Entertainment Corp.

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