EXHIBIT 31.1

                                 CERTIFICATIONS

I, Byron Hudson, certify that:

1.       I have reviewed  this annual  report on Form 10-KSB of American  Pallet
Leasing, Inc. ("registrant"):

2.       Based on my  knowledge,  this  quarterly  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
quarterly report;

3.       Based on my knowledge,  the financial  statements,  and other financial
information  included in this quarterly  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 quarterly report;

4.       The registrant'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) for the registrant 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  registrant,  including  its
consolidated subsidiaries,  is made known to us by others within those entities,
particularly during the period in which this quarterly report is being prepared;

         b)       evaluated the  effectiveness  of the  registrant'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

         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 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.       The  registrant's  other  certifying  officer(s) and I have  disclosed,
based  on  our  most  recent  evaluation  of  internal  control  over  financial
reporting,  to the registrant's auditors and the audit committee of 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  controls  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
controls over financial reporting.

Date:  October 17, 2005

   /s/ Byron Hudson
-----------------------------------
Byron Hudson
Chief Financial Officer

<PAGE>

                                 CERTIFICATIONS

I, James Crigler, certify that:

1.       I have reviewed  this annual  report on Form 10-KSB of American  Pallet
Leasing, Inc. ("registrant"):

2.       Based on my  knowledge,  this  quarterly  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
quarterly report;

3.       Based on my knowledge,  the financial  statements,  and other financial
information  included in this quarterly  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 quarterly report;

4.       The registrant'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) for the registrant 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  registrant,  including  its
consolidated subsidiaries,  is made known to us by others within those entities,
particularly during the period in which this quarterly report is being prepared;

         b)       evaluated the  effectiveness  of the  registrant'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

         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 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.       The  registrant's  other  certifying  officer(s) and I have  disclosed,
based  on  our  most  recent  evaluation  of  internal  control  over  financial
reporting,  to the registrant's auditors and the audit committee of 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  controls  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
controls over financial reporting.

Date:  October 17, 2005

   /s/ James Crigler
--------------------
James Crigler
Chief Executive Officer