EXHIBIT 31

      CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL ACCOUNTING
               OFFICER PURSUANT TO 18 U.S.C 1350, AS ADOPTED, AND
        THE REQUIREMENTS OF SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Mark S.  Elliott,  Principal  Executive  and  Financial  Officer  of  Premier
Alliance Group, Inc. (the "Company") certify that:

          1    I have reviewed this Quarterly report on Form 10-QSB of Premier
               Alliance Group, 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
               circumstance 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 period 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
                    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)  Designed such internal control over financial reporting, or
                    caused such internal control over financial reporting to be
                    designed under our 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 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

               (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, 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



                                       17
<PAGE>

                    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.


August 10, 2006


  /s/ Mark S. Elliot
---------------------
Mark S. Elliott,
President, Principal Executive and Financial Officer