**EXHIBIT 31.1**

**P&F INDUSTRIES, INC.**

**CERTIFICATION PURSUANT TO**

**SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

I, Richard A. Horowitz, certify that:
| 1.     | I have reviewed this quarterly report on Form 10-Q  of P&F Industries, Inc.;                                                                                                                                                                                                                                                   |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 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 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  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, 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 quarterly report  based on such evaluation; 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 that has materially affected, or  is reasonably likely to materially affect, the registrant’s internal control  over financial reporting; and |
| 5.     | The registrant’s other certifying officer 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  the registrant’s board of directors (or persons performing the equivalent  functions):                 |
|   | a)                                                                                                                                                                                                                                                                                                                                 | All significant deficiencies and material weaknesses  in the design or operation of internal control over financial reporting that  are reasonably likely to adversely affect the 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 who have a significant role in the registrant’s  internal control over financial reporting. |

 
| May 14, 2007 |   |                        | /s/ Richard A. Horowitz |
|--------------|--------|-----------------------------|-------------------------|
| Date         |   | Richard A. Horowitz         |
|         |   | Principal Executive Officer |

 

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