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Exhibit 31.1

Certification Of The Chief Executive Officer and The Chief
Financial OfficerPursuant 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, Robin Relph, certify that:

|1  | I have reviewed this Annual Report on Form 10-KSB of
      Garuda Capital Corp.                                                                                                                                                                                                                                                   
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|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.
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|3  | Garudas financial statements for the year ended June 30,
      2006 are not available today and I have not yet received an audit report
      for the financial statements for this period. Garuda intends to file an
      amended 10- KSB to include this information once it is
available.                                    
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|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:                   
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|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):                                                                
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By:

/s/ Robin Relph

Robin RelphPresident, Chief Executive Officer, Chief
Financial Officer and Principal Accounting Officer

November 14, 2006

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