Exhibit 31.1

                                  CERTIFICATION

I, Alex Kam, certify that:

      (1) I have reviewed this amended item 3 of the quarterly report on Form
10-QSB of Madison Avenue Holdings, Inc. (the "Company");

      (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 Company as of,
and for, the periods presented in this report;

      (4) The Company's other certifying officers 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 control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
Company 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 Company, 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)   [omitted according to the SEC Release Nos. 33-8618; 34-52492];

      (c)   Evaluated the effectiveness of the Company'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 Company's internal
            control over financial reporting that occurred during the Company's
            most recent fiscal quarter that has materially affected, or is
            reasonably likely to materially affect, the Company's internal
            control over financial reporting; and


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      (5) The Company's other certifying officers and I have disclosed, based on
our most recent evaluation of internal control over financial reporting, to the
Company's auditors and the person performing the equivalent functions of the
audit committee of the Company, i.e., myself:

      (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 Company'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 Company's internal control
      over financial reporting.


Date:    October 20, 2006


/s/ Alex Kam
--------------------------
Alex Kam
Chief Executive Officer