Exhibit 31.1

 Certification of Chief Executive Officer pursuant to Rule 13a-14(a)/15-14(a)

                                 CERTIFICATION

In connection with the Quarterly Report of Cosway Industries, Inc. (the
"Company") on Form 10-QSB for the quarter ended March 31, 2008 as filed with
the Securities and Exchange Commission on the date hereof (this "Report"), I,
John H. Beebe, certify, pursuant to Securities Exchange Act of 1934
Rule 13a-14(a) and 15-14(a), that

1.  I have reviewed this Report on Form 10-QSB of Cosway Industries, Inc.;

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.  The Company'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(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)  Paragraph omitted pursuant to SEC Release 33-8238;

       (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 (the Company's fourth fiscal quarter in the case of an annual
report) that has materially affected, or is reasonably likely to materially
affect, the Company's internal control over financial reporting; and

5.  The Company's other certifying officer(s) and I have disclosed, based on
our 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 function):

       (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

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       (b)  any fraud, whether or not material, that involves management or
other employees who have a significant role in the Company's internal controls
over financial reporting.


Date: May 26, 2008


/s/ John H. Beebe
--------------------------------
Name: John H. Beebe
Title: Chairman of the Board, President,
Chief Executive Officer and Chief Financial Officer