Exhibit 31

                CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND
                           PRINCIPAL FINANCIAL OFFICER
                       PURSUANT TO RULES 13a-14 AND 15d-14
                     OF THE SECURITIES EXCHANGE ACT OF 1934

      I,  Todd  Gotlieb,  President  and  Principal  Accounting  Officer  of SBS
Interactive, Co. (the "Company"), certify that:

      I have reviewed this quarterly  report on Form 10-QSB of SBS  Interactive,
Co.

      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.

      Based on my  knowledge,  the  financial  statements,  and other  financial
information included in the report,  fairly present in all material respects the
financial  condition,  results of operations and cash flows of the issuer as of,
and for, the periods presented in the report.

      I am responsible for establishing and maintaining  disclosure controls and
procedures  (as defined in Exchange Act Rules 13a-14 and 15d-14) for the Company
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  Company,  including  its
consolidated subsidiaries,  is made known to me by others within those entities,
particularly during the period in which the periodic report is being prepared;

      (b) evaluated the effectiveness of the Company'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 quarterly report based on such evaluation; and

      (c)  disclosed  in this  quarterly  report  any  change  in the  Company's
internal  control over financial  reporting  that occurred  during the Company's
most recent fiscal quarter that has materially affected, or is reasonably likely
to materially affect,  the Company's internal control over financial  reporting;
and

      I have disclosed,  based on my most recent  evaluation of internal control
over financial  reporting,  to the Company's auditors and to the audit committee
of the board of directors (or persons fulfilling the equivalent function):



      (i) all  significant  deficiencies  in the design or operation of internal
      control over financial  reporting which are reasonably likely to adversely
      affect the  Company's  ability to record,  process,  summarize  and report
      financial information; and

      (ii) any fraud, whether or not material, that involves management or other
      employees who have a significant  role in the Company's  internal  control
      over financial reporting.

Dated:  August 16, 2004


                                      /s/Todd Gotlieb
                                      ------------------------------------------
                                      Todd Gotlieb
                                      President and Principal Accounting Officer