Exhibit 31.1

                                  CERTIFICATION

         I, Arnold Salinas, certify that:

         1. I have reviewed this Form 10-KSB of Finao 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. 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 15d-15(f))] 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 my
         supervision, to ensure that material information relating to the small
         business issuer, including its consolidated subsidiaries, is made known
         to me by others within those entities, particularly during the period
         in which this report is being prepared;

                  (b) designed such internal control over financial reporting,
         or caused such internal control over financial reporting to be designed
         under my supervision, to provide reasonable assurance regarding the
         reliability of financial reporting and the preparation of financial
         statements for external purposes in accordance with generally accepted
         accounting principles;

                  (c) evaluated the effectiveness of the small business issuer's
         disclosure controls and procedures and presented in this report my
         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

                  (d) 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. I have disclosed, based on my 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.

Date: July 26, 2004

/s/Arnold Salinas
----------------------------
Chief Executive and
Principal Accounting Officer