EXHIBIT 31.1


                            CERTIFICATION PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

         I, David Mladen, President, Chief Executive Officer and Director
(principal executive and accounting officer) of Gift Liquidators, Inc. (the
"Registrant"), certify that:

         1. I have reviewed this Quarterly Report on Form 10-QSB of the
Registrant for the three-month period ended June 30, 2006, as filed with the
Securities and Exchange Commission on the date hereof (the "Quarterly Report").

         2. Based on my knowledge, this Quarterly 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
Quarterly 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 Quarterly Report.

         4. I am responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for
the Registrant and I have:

                  (a) designed such disclosure controls and procedures to ensure
that material information relating to the Registrant, including its consolidated
subsidiaries, is made known to me 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 as of a date within 90 days prior to the filing date of
this Quarterly Report (the "Evaluation Date"); and

                  (c) presented in this Quarterly Report my conclusions about
the effectiveness of the disclosure controls and procedures based on my
evaluation as of the Evaluation Date.

         5. I have disclosed, based on my 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 and material weaknesses in
the design or operation of internal control over financial reporting 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 control over financial reporting; and

                  (b) any fraud, whether or not material, that involves
management or other employees who have a significant role in the Registrant's
internal control over financial reporting.


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         6. I have indicated in this Quarterly Report whether or not there were
significant changes in internal control over financial reporting or in other
factors that could significantly affect internal control over financial
reporting subsequent to the date of my most recent evaluation, including any
corrective actions with regard to significant deficiencies and material
weaknesses.



Dated:  August 21, 2006                  Signature: /s/ David Mladen
      ------------------                           -----------------------------
                                                    David Mladen
                                                    Chief Executive Officer
                                                    (principal executive and
                                                    accounting officer)