| 1)   | I                have reviewed this quarterly report on Form 10-QSB of M Power                Entertainment, Inc., |
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| 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; |
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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                the                registrant as of, and for, the periods presented in this quarterly                report; |
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| 4)   | The                registrant's other certifying officers 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: |
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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 quarterly                report is                being prepared; |
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| b)   | [Paragraph                omitted in accordance with SEC transition instruction contained in                SEC                release 34-47986]; |
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| c)   | 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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| d)   | 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 (the registrant's fourth fiscal quarter in the case                of an                annual report) 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 the audit committee of registrant's                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 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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