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):
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                 (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.


May 15, 2008


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