Exhibit
        31.1
 
 CERTIFICATION
        OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER
 ___________________________________________________
 
 Pursuant
        to Rule 13a-14 of the Securities Exchange Act of 1934
 ____________________________________________________
 
 I,
        Haim
        Perlstein, President, Treasurer, and Director of Best Care, Inc. (the
“Company”), certify that:
 
 1.  I
        have
        reviewed this annual report on Form 10-KSB of 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.  I
        am
        responsible for establishing and maintaining disclosure controls and procedures
        (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) 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.  Designed
        such disclosure 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 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 (in the
        case of an annual report, the fourth fiscal quarter) that has materially
        affected, or is reasonably likely to materially affect, the Company’s internal
        control over financial reporting; and
 
 5.  I
        have
        disclosed, based on my most recent evaluation of internal control over financial
        reporting, to the Company’s auditors and the audit committee of the Company’s
        board of directors (or persons performing the equivalent
        functions):
 
 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:
        March 30, 2007
 
 Signature:
                /s/
                    Haim PerlsteinName:
                Haim
                    PerlsteinTitle:
                President,
                    Treasurer,and
                    Director(Principal
                    Executive, Financial,and
                    Accounting Officer)