CERTIFICATION

I, Davis Davilo, certify that:

1. I have reviewed this Form
10-KSB/A of Calypso Wireless, 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 small business issuer as of, and for, the periods presented in this report;

4. The small business issuer'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)) and internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)) for the small business issuer 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 small business
issuer, 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) Designed such internal
control over financial reporting, or caused such internal control over financial reporting
to be designed under our supervision, to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial statements for
external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness
of the small business issuer'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 small business issuer's internal control over financial reporting that
occurred during the small business issuer's most recent fiscal quarter (the small business
issuer's fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the small business issuer's
internal control over financial reporting;

(e) Disclosed in this report that the issuer's internal
controls and procedures as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) were not
effective as of December 31, 2005 or the date of filing of this report; and

5. The small business issuer's
other certifying officer(s) and I have disclosed, based on our most recent evaluation of
internal control over financial reporting, to the small business issuer's auditors and the
audit committee of the small business issuer'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 which are reasonably likely to adversely affect the small business issuer'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
small business issuer's internal control over financial reporting.

Date: June 22, 2006

/s/ Davis Davilo
CEO and President