Exhibit 31.1

CERIFICATION UNDER SECTION 302 OF THE SARBANES-OXLEY ACT OF
2002

I, James D. Tilton, Jr., Chairman, President and Chief Executive Officer
of Thoroughbred Interests, Inc., certify that:

1.        I have reviewed this
Annual Report on Form 10-KSB of Thoroughbred Interests, Inc. (the
Registrant);

2.        Based on my knowledge, this
Annual 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 Annual Report;

3.        Based on my knowledge, the
financial statements, and other financial information included in this Annual 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 Annual 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-14 and 15d-14) for the Registrant and have:

a)        designed such disclosure
controls and procedures 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
Annual Report is being prepared;

b)        evaluated the effectiveness
of the Registrant's disclosure controls and procedures as of a date within 90 days
prior to the filing date of this Annual Report (the Evaluation Date); and

c)        presented in this Annual Report
our conclusions about the effectiveness of the disclosure controls and procedures based on our
evaluation as of the Effective Date.

5.        I have disclosed, based on
my most recent evaluation, to the Registrant's auditors and the audit committee of the
Registrant's auditors and the audit committee of the Registrant's board of
Registrant's board of directors (or persons performing the equivalent functions):

a)        all significant
all significant deficiencies in the design or operation of internal controls which could
adversely affect the Registrant's ability to record, process, summarize and report financial
data and have identified for the Registrant's auditors any material weaknesses in internal controls; and

b)        
any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant's internal controls; and

6.        
I have indicated in this Annual Report whether there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.

|Date:      | April 20, 2004                                                                                                 
|---------- | ---------------------------------------------------------------------------------------------------------------
|Signature: | /s/ James D. Tilton, Jr.                                                                                       
|           | James D. Tilton, Jr.Chariman, President and Chief Executive Officer(Principal Executive and Accounting Officer)