**CERTIFICATION      OF LARRY POWALISZ**

**PURSUANT      TO SECTION 302 OF THE SARBANES-OXLEY ACT **

**CERTIFICATION**

|   | 1. | I                have reviewed this report on Form 10-Q of Legends Business Group,                Inc.; |
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|   | 2. | Based                on my knowledge, this annual 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; |
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|   | 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                Legends                Business Group, Inc. as of, and for, the periods presented in this                quarterly report; |
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|   | 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                Legends Business Group, Inc. and                have: |
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|   | (a) | Designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under my supervision, to ensure                that material information relating to Legends Business Group, Inc.,                including its consolidated subsidiaries, is made known to me 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 Legends Business Group’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 Legends Business Group’s internal control                over financial reporting that occurred during Legends Business Group’s                most recent fiscal quarter (the                company's fourth quarter in the case of an annual report)that                has materially affected, or is reasonably likely to materially affect,                Legends Business Group’s internal control over financial reporting;                and |
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|   | 5. | I                have disclosed, based on my most recent evaluation of internal control                over financial reporting, to Legends Business Group’s auditors and of                Legends Business Group’s board of                directors: |
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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 Legends Business Group’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 Legends Business Group’s internal                    control over financial reporting. |
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| Date:   May                13, 2008 |
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| /s/                Larry Powalisz           |   |
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| Larry                Powalisz               |   |
| Chief                Executive Officer and  |   |
| Principal                Accounting Officer |   |

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