EXHIBIT
31.1
  CERTIFICATION
PURSUANT TO
  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.
  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;
  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;
  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):
  (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:
      6/23/08/s/
      James SikoraChief
      Executive Officer