EXHIBIT 31

CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER
PRUSANT TO EXCHANGE ACT RULE 13A-14(A)/15D-14(A) AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


I, Robert Bamberry, Chief Executive Officer and Chief Financial Officers certify
that:

1. I have reviewed this annual report on Form 10-KSB of MARX TOYS AND
ENTERTAINMENT CORP.

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. The Registrant's other certifying officer(s) and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15 and 15d-15) 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, if any, 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 quarterly 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 evaluations; and

      c) disclosed in this quarterly report any change in the Registrant's
      internal control over financial reporting that occurred during the
      Registrant's most recent fiscal quarter (the Registrant's fourth fiscal
      quarter in the case of any annual report) 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(s) and I have disclosed, based on
our most recent evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of registrant's board of directors
(or persons performing the equivalent functions):

                                       25
<PAGE>

      a) all significant deficiencies and material weaknesses in the design or
      operation of internal controls over financial reporting which are
      reasonably likely to 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 control
      over financial reporting.

Date:  May 19, 2004

/s/ Robert Bamberry
----------------------
Robert Bamberry
Chief Executive Officer
Chief Financial
Officer

                                       26