CERTIFICATIONS

I, Carmine Taglialatela, Jr., Chief Executive Officer, certify that:

1.       I have reviewed the quarterly  report on Form 10-QSB of ePHONE Telecom,
         Inc;

2.       Based on my knowledge, the 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;

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 and results of
         operations of the registrant as of, and for, the periods presented in
         this quarterly report;

4.       The  registrant's  other  certifying  officer and I are responsible for
         establishing and maintaining  internal  controls for the registrant and
         we have:

         a) Designed such internal controls to ensure that material information
         relating to the registrant is made known to us by others particularly
         during the period in which this quarterly report is being prepared;

         b) Evaluated the effectiveness of the registrant's internal controls as
         of a date within 90 days prior to the filing date of this quarterly
         report (the "Evaluation Date"); and

         c)  presented  in this  quarterly  report  our  conclusions  about  the
         effectiveness  of the internal  controls  based on our evaluation as of
         the Evaluation Date;

5.       The registrant's other certifying officer and I have disclosed,
         based on our most recent evaluation, to the registrant's auditors and
         the audit committee of the 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.       The registrant's other certifying officer and I have indicated
         in this quarterly 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 our most recent
         evaluation, including any corrective actions with regard to significant
         deficiencies and material weaknesses.

Date:
         /s/ Carmine Taglialatela, Jr.
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         Carmine Taglialatela, Jr.
         Chief Executive Officer