Exhibit 31.1

PRINCIPAL EXECUTIVE OFFICER

CERTIFICATION

PURSUANT TO

SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002

(18 U.S.C. 1350)

I, W. Derek Martin, certify that:



|1. | I have reviewed this quarterly report for the fiscal quarter ended March 25, 2007 on Form 10-Q of The Money Tree Inc.;
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|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 in order 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 the report;
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|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 registrant as of, and for, the periods presented in the report;
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|4. | The registrants other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange
Act Rules 13a-15e and 15d-15e) for the registrant and have;
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| | 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, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
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| | b. | evaluated the effectiveness of the registrant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
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| | c. | disclosed in this report any change in the registrants internal control over financial reporting that occurred during the registrants most recent
fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrants internal control over financial reporting; and
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|5. | The registrants other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the
registrants auditors and to the board of directors (or persons performing the equivalent functions):
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| | 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 registrants ability to record, process, summarize, and report financial information; and
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| | 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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|Date: May 9, 2007 |  |  |  | By: |  | /s/ W. Derek Martin
|                  |  |  |  |     |  |                     |  | W. Derek Martin Principal Executive Officer