Exhibit 31.1
                              CERTIFICATIONS

I, Edward B. Alexander, certify that:

1.    I have reviewed this quarterly report on Form 10-Q of
      EACO Corporation.

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)) 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 subsidiary, is made known
          to us 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 quarterly 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

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          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 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 function):

      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 controls over
          financial reporting.


Date:  November 18, 2005   /s/ Edward B. Alexander
                           Edward B. Alexander
                           President / Chief Operating Officer



Date:  November 18, 2005   /s/ Edward B. Alexander
                           Edward B. Alexander
                           Principal Financial Officer


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