Exhibit 31.1

   CERTIFICATION CHIEF EXECUTIVE OFFICER PURSUANT TO RULES 13a-14(a)/15D-14(a)
                  UNDER THE SECURITIES ACT OF 1934, AS AMENDED

I, Davis Eison, certify that:

1. I have reviewed this quarterly report on Form 10-QSB of ACS Holdings, 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 quarterly
report; and

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  position,  results of operations,  and cash flows of the
issuer as of, and for, the periods presented in this quarterly report.

4. I am responsible for  establishing  and maintaining  disclosure  controls and
procedures for the issuer and have:

      (i)   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
            issuer, 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.

      (ii)  Evaluated the effectiveness of the issuer's  disclosure controls and
            procedures  as 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

      (iii) Disclosed in this report any change in the issuer's internal control
            over financial  reporting  that  occurring  during the issuer's most
            recent fiscal year that has materially  affected,  or its reasonably
            likely to  materially  affect  the  issuers  internal  control  over
            financial reporting; and

5. I have  disclosed,  based  on my  most  recent  evaluation,  to the  issuer's
auditors  and  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
            controls  which  could  adversely  affect  the  issuer's  ability to
            record,  process,  summarize  and  report  financial  data  and have
            identified  for the issuer's  auditors any  material  weaknesses  in
            internal controls (none were so noted); and

      (ii)  Any fraud,  whether or not  material,  that  involves  management or
            other employees who have a significant role in the issuer's internal
            controls (none were so noted); and

6. I have indicated in the 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: 12/17/04

                                             BY: /s/ David Eison
                                             ----------------------------
                                             Davis Eison, President
                                             and Chief Executive Officer