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 March 31, 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 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:  June 23, 2006             Signature: /s/David Mladen
      ----------------                      -----------------------------------
                                             David Mladen
                                             Chief Executive Officer (principal
                                             executive and accounting officer)