Exhibit 31.1

CERTIFICATION

I, Michael F. Manion, certify that:

> (1) I have reviewed this Quarterly Report of Sheffield Pharmaceuticals,
>   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) I am 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 Quarterly report) that has materially affected, or is reasonably likely to
>     materially affect, the small business issuer's internal control over financial reporting;
>     and
>   (5) 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: October 11, 2006

/s/ Michael F. Manion[Signature] 
CEO,CFO and Chairman
[Title]