*EXHIBIT
        31.1*
  
 **CERTIFICATION
        OF PRINCIPAL FINANCIAL OFFICER**
 **PURSUANT
        TO SECTION 302 OF THE**
 **SARBANES-OXLEY
        ACT OF 2002**
  I,
        Avi
        Sivan, certify that:
  1.    I
        have reviewed this annual report on Form 10-KSB of IGIA, Inc.;
  2.    Based
        on my knowledge, this annual 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 annual 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 annual report;
  4.
        The
        registrant’s other certifying officer 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)) and internal controls over financial reporting (as
        defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
        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 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
                  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;
  c)
              disclosed
                  in this report any change in the registrant’s internal control over
                  financial reporting that occurred during the registrant’s most recent
                  fiscal quarter that has materially affected, or is reasonably likely
                  to
                  materially affect, the registrant’s internal control over financial
                  reporting;
 
 5.    The
        registrant’s other certifying officer 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 function):
  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; and
   Dated:    June
                  17, 2005
              
              
              
              By:
              
              /s/    Avi
                  SivanAvi
                  Sivan
                Chief
                  Executive Officer