CERTIFICATION


     I, Winston Johnson, principal executive and financial
officer of Media and Entertainment.com, Inc., certify that:

1.   I have reviewed this Annual Report on Form 10-KSB for the
     year ended December 31, 2003 of Media and Entertainment.com,
     Inc.;

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 small business
     issuer as of, and for, the periods presented in this report;

4.   The small business issuer's other certifying officer(s) 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)) for the small business
     issuer and have:

          (a)  Designed such disclosure controls and procedures,
          or caused such disclosure controls and procedures to be
          designed under our supervision, to ensure that material
          information relating to the small business issuer,
          including its consolidated subsidiaries, is made known
          to us by others within those entities, particularly
          during the period in which this report is being
          prepared;

          (b)  Evaluated the effectiveness of the small business
          issuer's disclosure controls and procedures and
          presented in this report our conclusions about the
          effectiveness of the disclosure controls and
          procedures, as of the end of the period covered by this
          report based on such evaluation; and

          (c)  Disclosed in this report any change in the small
          business issuer's internal control over financial
          reporting that occurred during the small business
          issuer's most recent fiscal quarter (the small business
          issuer's fourth fiscal quarter in the case of an annual
          report) that has materially affected, or is reasonably
          likely to materially affect, the small business
          issuer's internal control over financial reporting; and

5.   The small business issuer's other certifying officer(s) and
     I have disclosed, based on our most recent evaluation of
     internal control over financial reporting, to the small
     business issuer's auditors and the audit committee of the
     small business issuer's board of directors (or persons
     performing the equivalent functions):

          (a)  All significant deficiencies and material
          weaknesses in the design or operation of internal
          control over financial reporting which are reasonably
          likely to adversely affect the small business issuer's
          ability to record, process, summarize and report
          financial information; and
          (b)  Any fraud, whether or not material, that involves
          management or other employees who have a significant
          role in the small business issuer's internal control
          over financial reporting.


Dated:    April 2, 2004


                                        /s/ Winston Johnson
                                        -----------------------
                                        Principal Executive and
                                        Financial Officer