CERTIFICATION PURSUANT TO SECTION 302 OF SARBANES-OXLEY ACT**Exhibit 31.1**I, Joseph G. McGuire, certify that:1. I have reviewed this quarterly report on Form 10-Q of Tweeter Home Entertainment Group, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respect to the periodcovered by this report; 3. Based on my knowledge, the financial statements, and other financial information included inthis report, fairly present in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periods presented in thisreport; 4. I am responsible for establishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financialreporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant andhave: a) Designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under my supervision, to ensure that materialinformation relating to the registrant, including its consolidated subsidiaries, is madeknown to me by others within those entities, particularly during the period in which thisreport is being prepared;  b) Designed such internal control over financial reporting, or caused such internalcontrol over financial reporting to be designed under my supervision, to providereasonable assurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generallyaccepted accounting principles;  c) Evaluated the effectiveness of the registrant’s disclosure controls and proceduresand presented in this report my conclusion about the effectiveness of the disclosurecontrols and procedures, as of the end of the period covered by this report based on suchevaluation; and  d) Disclosed in this report any change in the registrant’s internal control overfinancial reporting that occurred during the registrant’s most recent fiscal quarter (theregistrant’s fourth fiscal quarter in the case of an annual report) that has materiallyaffected, or is reasonably likely to materially affect, the registrant’s internal controlover financial reporting; and5. I have disclosed, based on my most recent evaluation of internal control over financialreporting, to the registrant’s auditors and the audit committee of the registrant’s board ofdirectors (or persons performing the equivalent functions): a) All significant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely to adversely affectthe registrant’s ability to record, process, summarize and report financial information;and  b) Any fraud, whether or not material, that involves management or other employees whohave a significant role in the registrant’s internal control over financial reporting.          Date: June 26, 2006         /s/ Joseph G. McGuire         Joseph G. McGuire    President and Chief Executive Officer and    acting Chief Financial Officer