CERTIFICATION PURSUANT TO SECTION 302 of the SARBANES-OXLEY ACT OF 2002

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         I,  Elwin D.  Cathcart,  Principal Accounting  Officer  and  Principal
Executive Officer of VHS Network, Inc., hereby certify that:

         1. I have reviewed this quarterly report on Form 10-QSB of VHS Network,
Inc.;

         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
annual 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 annual report;

         4.  I  am  responsible  for  establishing  and  maintaining  disclosure
controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for
the registrant and I 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 me 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 my  conclusions  about the
effectiveness  of the disclosure  controls and procedures based on my evaluation
as of the Evaluation Date;

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

                  (a) 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 or not there were
significant  changes  in  internal  controls  or in  other  factors  that  could
significantly  affect internal controls subsequent to the date of my most recent
evaluation,   including  any  corrective  actions  with  regard  to  significant
deficiencies and material weaknesses.

Date: June 3, 2003

/s/ Elwin D. Cathcart
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By: Elwin D. Cathcart
Title: Principal Accounting Officer
and Principal Executive Officer