### INDEX TO EXHIBITS

|Exhibit No. | Page No. | Description                                                                                                                                                                                                                                                                
|----------- | -------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|3(i)        | *        | Articles of Incorporation dated February 12, 2002 (incorporated by reference
                           to the Form 10-SB/A filed on April 21, 2003).                                                                                                                      
|3(ii)       | *        | Bylaws (incorporated by reference to the Form 10-SB/A filed on April 21, 2003).                                                                                                                                                                                            
|10(i)       | *        | Oil and Gas Well Operating Agreement between Allied and Allstate
                           Energy                                         Corporation dated May 1, 1996 (incorporated by reference to
                           the Form 10SB/A filed on April 21, 2003).
|10(ii)      | *        | Amendments to Operating Agreements between Allied and Allstate Energy Corporation dated May 10, 1996
                           (incorporated by reference to the Form 10SB/A filed on April 21, 2003).                                                                    
|10(iii)     | *        | Drilling Agreement between Allied and Allstate Energy Corporation dated March 4, 2002 (incorporated by
                           reference to the Form 10SB/A filed on April 21, 2003).                                                                                   
|10(iv)      | *        | Escrow Agreement between Ruairidh Campbell, Dr. Stewart Jackson, Yvonne Cole and Allied dated June 18, 1999
                           (incorporated by reference to the Form 10SB/A filed on April 21, 2003).                                                             
|10(v)       | *        | Form Gas Purchase Agreement (incorporated by reference to the Form 10SB/A filed on April 21, 2003).                                                                                                                                                                        
|10(vi)      | *        | Gas Contract between Allstate Energy Corporation and Dominion dated January 1, 2002 (incorporated by
                           reference to the Form 10SB/A filed on April 21, 2003).                                                                                     
|31          | Attached | Certification of the Chief Executive Officer and Chief Financial Officer pursuant to
       Rule 13a-14 of the Securities and Exchange Act of 1934 as amended, as adopted
       pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                 
|32          | Attached | Certification of the Chief Executive Officer and Chief Financial Officer
      pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the
      Sarbanes-Oxley Act of 2002.