Exhibit
        31.1
 
 Section
        302 Certification of Chief Executive Officer and Chief Financial
        Officer
 
 I,
        David
        Taigen, certify that:
 
 1.   I
        have reviewed this quarterly report on Form 10-QSB of Corporate Outfitters,
        Inc.
 
 2.   Based
        on my knowledge, this quarterly 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
        quarterly report;
 
 3.   Based
        on my knowledge, the financial statements, and other financial information
        included in this quarterly 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 quarterly
        report;
 
 4.   The
        registrant's other certifying officers and I are responsible for establishing
        and maintaining disclosure controls and procedures (as defined in Exchange
        Act
        Rules 13a-14 and 15d-14) for the registrant and have:
 
 a)   designed
        such disclosure controls and procedures to ensure that material information
        relating to the registrant, including its consolidated subsidiaries, is made
        known to us by others within those entities, particularly during the period
        in
        which this quarterly report is being prepared;
 
 b)   evaluated
        the effectiveness of the registrant's disclosure controls and procedures
        as of a
        date within 90 days prior to the filing date of this quarterly  report
        (the  "Evaluation Date"); and
 
 c)   presented
        in this quarterly report our conclusions about the effectiveness of the
        disclosure controls and procedures based on our evaluation as of the Evaluation
        Date;
 
 5.   The
        registrant's other certifying officers and I have disclosed, based on our
        most
        recent evaluation, to the registrant's auditors and the audit committee of
        registrant's board of directors (or persons performing the equivalent
        functions):
 
 a)   all
        significant  deficiencies in the design or operation of internal
        controls which could adversely affect the registrant's ability to record,
        process, summarize and report financial data and have identified for the
        registrant's auditors any material weaknesses in internal controls;
        and
 
 b)   any
        fraud, whether or not material, that involves management or other employees
        who
        have a significant role in the registrant's internal controls.
 
 6.   The
        registrant's other certifying officers and I have indicated in this quarterly
        report whether or not there were significant changes in  internal
        controls or in other factors that could significantly affect internal controls
        subsequent to the date of our most recent evaluation, including any corrective
        actions with regard to significant efficiencies and material
        weaknesses.
 
 
 Date:
        November 8, 2007
 
 
 /s/
        David
        Taigen
 David
        Taigen
 Chief
        Executive Officer and
 Chief
        Financial Officer