Exhibit 31
                                  CERTIFICATION
                                       OF
               CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER

I, C.E. "Rick" Strattan, certify that:

1.   I have reviewed this annual report (Form 10-KSB) of CTD Holdings, 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 registrant 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  controls  over  financial  reporting  (as defined in Exchange Act
     Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

     a.  Designed  such  disclosure  controls  and  procedures,  or caused  such
         disclosure controls and procedures to be designed under my supervision,
         to  ensure  that  material  information  relating  to  the  registrant,
         including its consolidated subsidiaries,  is made known to me by others
         within  those  entities,  particularly  during the period in which this
         report is being prepared;

     b.  Evaluated the effectiveness of the registrant's disclosure controls and
         procedures  and  presented  in this  report  my  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

     c.  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

5.   I have disclosed,  based on my 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  which 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.

Date:  April 2, 2007

/s/ C.E. "Rick" Strattan
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C.E. "Rick" Strattan
Chief Executive Officer
Chief Financial Officer