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**Exhibit 31.1**

**CERTIFICATION OF THE CHIEF EXECUTIVE 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, Robin Relph, certify that:

|1. | I have reviewed this annual report on Form
        10-K/A 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;                            
|   |                                                                                                                                                                                                                                                                                                                                                                       
|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. | The Registrants other certifying
        officer and I are 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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|   | a)                                                                                                                                                                                                                                                                                                                                                                    
|   |                                                                                                                                                                                                                                                                                                                                                                       
|   | b)                                                                                                                                                                                                                                                                                                                                                                    
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|   | c)                                                                                                                                                                                                                                                                                                                                                                    
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|   | d)                                                                                                                                                                                                                                                                                                                                                                    
|   |                                                                                                                                                                                                                                                                                                                                                                       
|5. | The Registrants other certifying
        officer and I have disclosed, based on our 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)                                                                                                                                                                                                                                                                                                                                                                    

|Date: | November 10, 2005 |                            
|----- | ----------------- | ---------------------------
|      |                   | /s/
      Robin Relph      
|      |                   | Robin Relph,               
|      |                   | Chief Executive Officer and
|      |                   | Chief Financial Officer    

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