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EXHIBIT 31.1

|CERTIFICATION PURSUANT TO                    
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|18 U.S.C. ss 1350, AS ADOPTED PURSUANT TO    
|SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, James Sikora, certify that:

|1. | I have reviewed this quarterly report on Form 10-Q of Tao
      Minerals Ltd.                                                                                                                                                                                                                                                                   
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|2. | Based on my knowledge, this interim report does not
      contain any untrue statement of a material fact or omit to date 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;
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|3. | Based on my knowledge, the financial statements, and
      other financial information included in this interim report, fairly
      present in all material respects the financial condition, results of
      operations and cash flows of the small business issuer as of, and for, the
      periods presented in this quarterly report;    
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|4. | The small business issuer's other certifying officers and
      I are responsible for establishing and maintaining disclosure controls and
      procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for
      the small business issuer and have:                                                                            

(a) 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 small
business issuer, including its subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is
being prepared;

(b) evaluated the effectiveness of the
small business issuer'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 previous fiscal quarter and based on such
evaluation; and

(c) disclosed in this report any change
in the small business issuer's internal control over financial reporting that
occurred during the small business issuer's most recent previous fiscal quarter
(the small business issuer's fourth fiscal quarter in the case of an annual
report) that has materially affected, or is reasonably likely to materially
affect, the small business issuer's control over financial reporting; and.

|5. | The small business issuer's other certifying officers and
      I have disclosed, based on our most recent evaluation of internal control
      over financial reporting, to the small business issuer's auditors and the
      audit committee of the small business issuer's board of directors (or
      persons performing the equivalent functions):
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(a) all significant deficiencies and
material weaknesses in the design or operation of internal control over
financial reporting which are reasonably likely to adversely affect the small
business issuer's ability to record, process, summarize and report financial
information; and

(b) any fraud, whether or not material,
that involves management or other employees who have a significant role in the
small business issuer's internal controls and procedures for financial
reporting.

Date: 9/22/08

/s/ James SikoraTitle: Chief Executive Officer

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