---

|Exhibit 31.1                                                             
|-------------------------------------------------------------------------
|                                                                         
|Certification Of The Chief Executive Officer And Chief Financial Officer 
|Pursuant 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, C. Robin Relph, certify that:

|1  | I have reviewed this Annual Report on Form 10-KSB of Garuda Capital 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 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  | 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:                   
|   |                                                                                                                                                                                                                                                                                                           
|   | a                                                                                                                                                                                                                                                                                                         
|   |                                                                                                                                                                                                                                                                                                           
|   | b                                                                                                                                                                                                                                                                                                         
|   |                                                                                                                                                                                                                                                                                                           
|   | c                                                                                                                                                                                                                                                                                                         
|   |                                                                                                                                                                                                                                                                                                           
|   | d                                                                                                                                                                                                                                                                                                         
|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):                                                          
|   |                                                                                                                                                                                                                                                                                                           
|   | a                                                                                                                                                                                                                                                                                                         
|   |                                                                                                                                                                                                                                                                                                           
|   | b                                                                                                                                                                                                                                                                                                         

|By:                        
|---------------------------
|                           
|/s/ *C. Robin Relph*       
|                           
|C. Robin Relph,            
|Chief Executive Officer and
|Chief Financial Officer    
|                           
|November 10, 2005          

---