***EXHIBIT 31***

 

**CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER        PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

 

I, Nadir        Walji certify that:

 

1. I have        reviewed this report on Form 10-QSB (“Report”) of High End Ventures,        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 period 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)) 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 my supervision, to ensure that material information relating to the        small business issuer 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 small business issuer'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 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; and

 

5. I have        disclosed, based on my most recent evaluation, 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        controls 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 controls over financial        reporting.

 

Date:        February 14, 2008

 

/s/        Nadir Walji

Nadir        Walji

Chief        Executive Officer and Chief Financial Officer