WASHINGTON, D.C. 20549

                                   FORM 10-QSB

(Mark One)

              [x] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
                     OF THE SECURITIES EXCHANGE ACT OF 1934

                  For the quarterly period ended March 31, 2004

                  [ ] TRANSITION REPORT PURSUANT TO SECTION 13
                 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

        For the transition period from _______________ to _______________





                               Pacific Sands, Inc.
                               -------------------
        (Exact name of small business issuer as specified in its charter)


             Nevada                                            88-0322882
  State or other jurisdiction                                (IRS Employer
of incorporation or organization)                          Identification No.)


                    (Address of principal executive offices)

                                 (559) 325-7023
                           ---------------------------
                           (Issuer's telephone number)


                                 Not Applicable
                  _____________________________________________
         (Former name, former address and former fiscal year, if changed
                               since last report)

         Check whether the issuer (1) filed all reports  required to be filed by
Section 13 or 15(d) of the  Exchange  Act of 1934  during the past 12 months (or
for such shorter  period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.

                                           Yes    X             No
                                               -------             -------

As of May 20,  2004,  the Company had  27,798,873  shares of its $.001 par value
common stock issued and outstanding.



Transitional Small Business Disclosure Format (check one):

                                                                   Yes No X
                                                                       ----

<PAGE>


      PART I               FINANCIAL INFORMATION

        Item 1. Financial Statements

                Condensed Balance Sheet at March 31, 2004 (unaudited)

                Condensed Statements of Operations for the Six Months Ended
                March 31, 2004 and 2003 (unaudited)

                CondensedStatements  of Cash Flows for the Six Months
                Ended March 31, 2004 and 2003 (unaudited)

                Notes to Condensed Financial Statements (unaudited)

         Item 2.  Management's Discussion and Analysis or Plan of Operation

         PART II  OTHER INFORMATION

         Item 1.  Legal Proceedings

         Item 2.  Changes in Securities

         Item 3.  Defaults Upon Senior Securities

         Item 4.  Submission of Matters to a Vote of Security Holders

         Item 5.  Other Information

         Item 6.  Exhibits and Reports on Form 8-K

         Signatures


<PAGE>

<PAGE>

                               PACIFIC SANDS, INC.
                         DBA NATURAL WATER TECHNOLOGIES
                              FINANCIAL STATEMENTS
                    FOR THE NINE MONTHS ENDING MARCH 31, 2004



                                TABLE OF CONTENTS



         Independent Auditors' Report..............................1


         FINANCIAL STATEMENTS

         Balance Sheet.............................................2

         Statement of Stockholders' Equity.........................3

         Statement of Operations...................................4

         Statement of Cash Flows...................................5

         Notes to Financial Statements..........................6-10




<PAGE>



                          ALEX D. DOMANTAY & ASSOCIATES
                          CERTIFIED PUBLIC ACCOUNTANTS
--------------------------------------------------------------------------------




                          INDEPENDENT AUDITORS' REPORT


Board of Directors
Pacific Sands, Inc.
Clovis, CA 93711


We have reviewed the  accompanying  balance sheets of Pacific Sands,  Inc. as of
March 31,  2004 and 2003,  and the  related  statements  of income and  retained
earnings,  and cash flows for the years then ended, in accordance with standards
established  by the  American  Institute of Certified  Public  Accountants.  All
information  included in these  financial  statements is the  representation  of
Pacific Sands, Inc.

A review consists  principally of inquiries of Company  personnel and analytical
procedures  applied to financial data. It is substantially less in scope than an
examination  in accordance  with  generally  accepted  auditing  standards,  the
objective  of which is the  expression  of an opinion  regarding  the  financial
statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material  modifications that should
be made to the  accompanying  financial  statements  in order  for them to be in
conformity with generally accepted accounting principles.


                                               /s/ ALEX D. DOMANTAY & ASSOCIATES

Los Angeles, California
May 19, 2004




             2750 Medlow Avenue, Los Angeles, California 90065-4619
   Tel. No. (323) 982-9062 o email: addacpas@aol.com o Fax No. (323) 982-9036
                                ----------------

<PAGE>


                               PACIFIC SANDS, INC.
                         DBA NATURAL WATER TECHNOLOGIES
                                  BALANCE SHEET
                             MARCH 31, 2004 AND 2003



                                                 March 31, 2004   March 31, 2003

ASSETS
------

Current Assets

     Cash                                          $     4,163      $     2,010
     Accounts receivable                                63,562          177,869
     Inventory                                         150,000          158,614
     Prepaid insurance                                   1,540             --
                                                   -----------      -----------
         Total Current Assets                          219,265          338,493

Property and Equipment - net                             1,032            2,872

Distribution Rights                                       --             40,000
                                                   -----------      -----------
Total Assets                                       $   220,297      $   381,365
                                                   ===========      ===========

LIABILITIES & STOCKHOLDERS' EQUITY
----------------------------------

Current Liabilities

     Accounts payable                              $    52,613      $    66,687

     Other liabilities                                 398,585          250,961

     Notes payable                                      20,000           22,000
                                                   -----------      -----------
         Total Current Liabilities                     473,198          337,648
                                                   -----------      -----------


Commitments and Contingencies                             --               --

 Stockholders' Equity

     Common stock                                       27,799            28,699

     Additional paid-in capital                      2,326,803         2,360,903

     Treasury stock, at cost                            (5,514)          (5,514)

     Deficit                                        (2,601,989)      (2,340,371)
                                                   -----------      -----------
                                                      (252,901)          43,717
                                                   -----------      -----------
Total Liabilities and Stockholders' Equity         $   220,297      $   381,365
                                                   ===========      ===========

The  accompanying  Notes to Financial  Statements  are an integral part of these
statements.


<PAGE>
<TABLE>
<CAPTION>


                                                        PACIFIC SANDS, INC.
                                                  DBA NATURAL WATER TECHNOLOGIES
                                                 STATEMENT OF STOCKHOLDERS' EQUITY
                                                          MARCH 31, 2004



                                                    Common       Additional    Treasury      Treasury                   Retained
                           Number of   Cost Per     Stock          Paid In       Stocks        Stocks   Stockholders'   Earning/
                            Shares      Share     At Par Value     Capital       Shares        Amount      Equity       (Deficit)
                          -----------  ---------  -----------    -----------    ---------    ---------   ----------    -----------
<S>                       <C>         <C>         <C>            <C>           <C>          <C>          <C>           <C>
Balance - June 30, 2003    28,798,873       --    $    28,799    $ 2,365,803       (9,000)   $  (5,514)  $  (43,226)   $(2,432,314)

Cancellation of            (1,000,000)      --         (1,000)       (39,000)        --           --        (40,000)          --
   Distribution Rights

Net loss                         --         --           --             --           --           --       (169,675)      (169,675)
                          -----------  ---------  -----------    -----------    ---------    ---------   ----------    -----------
Balance - Mar 31, 2004     27,798,873       --    $    27,799    $ 2,326,803       (9,000)   $  (5,514)  $ (252,901)   $(2,601,989)
                          ===========  =========  ===========    ===========    =========    =========   ==========    ===========

                        The accompanying Notes to Financial Statements are an integral part of these statements.


</TABLE>
<PAGE>


                               PACIFIC SANDS, INC.
                         DBA NATURAL WATER TECHNOLOGIES
                             STATEMENT OF OPERATIONS
                FOR THE NINE MONTHS ENDED MARCH 31, 2004 AND 2003


                                                 March 31,2004   March 31, 2003

Net Sales                                         $     39,624     $     45,131

Cost of sales                                           10,505           11,074
                                                  ------------     ------------
         Gross Profit                                   29,119           34,057

Selling, General, and Administrative Expenses          198,794          288,047
                                                  ------------     ------------
         Loss from Operations                         (169,675)        (253,990)

Other Income                                              --               --

Interest Expenses                                         --               --
                                                  ------------     ------------
         Net Loss                                 $   (169,675)    $   (253,990)
                                                  ============     ============
Basic and Diluted Net Loss Per Share              $      (0.01)    $      (0.01)
                                                  ============     ============
Basic and Diluted Weighted Average Shares           27,798,873       26,931,373
                                                  ============     ============





The  accompanying  Notes to Financial  Statements  are an integral part of these
statements.




<PAGE>
<TABLE>
<CAPTION>

                                          PACIFIC SANDS, INC.
                                     DBA NATURAL WATER TECHNOLOGIES
                                        STATEMENT OF CASH FLOWS
                           FOR THE NINE MONTHS ENDED MARCH 31, 2004 AND 2003

                                                                        March 31, 2004  March 31, 2003103

<S>                                                                     <C>             <C>
Cash Flows From Operating Activities
     Net loss for the year                                                   $(169,675)     $(253,990)
                                                                             ---------      ---------
     Adjustments to reconcile net loss to net cash provided by operating
         activities
         Depreciation                                                            1,380          1,380
         Common shares issued for services, properties, etc                    (40,000)       362,501

         Changes in asset and liabilities
               Accounts receivable                                              62,514          2,851
               Inventories                                                       2,944       (148,768)
               Prepaid insurance                                                  (118)
               Other assets                                                     40,000        (40,000)
               Accounts payable                                                (70,630)        19,521
               Notes payable                                                     2,000         20,000
               Other liabilities                                               171,057         19,626
                                                                             ---------      ---------
                                                                               169,147        237,111
                                                                             ---------      ---------

     Net Cash Flows Used By Operating Activities                                  (528)       (16,879)

Cash Flows Used In Investing Activities
     Purchases of property and equipment                                          --              --

Cash Flows From Financing Activities
     Issuance of common stock for cash
                                                                                  --           10,000
                                                                             ---------      ---------
Net Increase (Decrease) in Cash                                                   (528)        (6,879)

Cash - Beginning of the Year                                                     4,691          8,889
                                                                             ---------      ---------
Cash - End of the Year                                                       $   4,163      $   2,010
                                                                             =========      =========

Supplemental Disclosure of Cash Flow Information

     Cash paid for:
         Interest                                                            $    --        $    --
                                                                             =========      =========
         Income taxes                                                        $    --        $     800
                                                                             =========      =========
     Non-cash Investing and Financing Activities
         Stock issued for services                                           $    --        $ 362,501
                                                                             =========      =========
         Debenture discount deducted as interest                             $    --        $    --
                                                                             =========      =========

                            The accompanying Notes to Financial Statements
                               are an integral part of these statements.

</TABLE>
<PAGE>

                               PACIFIC SANDS, INC.
                         DBA NATURAL WATER TECHNOLOGIES
                          NOTES TO FINANCIAL STATEMENTS
                                 MARCH 31, 2004


NOTE 1. NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

     Organization and Nature of Operations

     Pacific  Sands,  Inc.  doing  business as Natural Water  Technologies  (the
     "Company")  was  incorporated  in Nevada  on July 7, 1994 with an  original
     authorized  capital  stock of 25,000  shares of $0.001 par value  which was
     increased to 20,000,000  shares in 1997 with the same par value.  On May 6,
     2002, the capital stock was increased to 50,000,000 shares.

     The Company  manufactures  and distributes a nontoxic  product  formulation
     that  eliminates   itching,   rashes,   and  scum  lines  from  spa  water.
     Additionally, in June 2000, the Company introduced an industrial wastewater
     cleaning system which is designed to lower  Biological  Oxygen Demand (BOD)
     output.

     Inventory

     Inventory is stated at the lower of cost or market value  determined  using
     the first-in, first-out (FIFO) method.

     Property and Equipment

     Property and  equipment are stated at cost.  Depreciation  is computed over
     the estimated  useful lives of three to five years using the  straight-line
     method.

     Revenue Recognition

     Revenue from sales to  distributors  and resellers is  recognized  when the
     related  products  are  shipped.   Products  shipped  to  distributors  and
     resellers  where  significant  obligations  exist and/or  collection is not
     probable are recorded as deferred revenue.

     Advertising and Promotional Costs

     Advertising  and promotion  costs are expensed as incurred.  During the two
     quarter  period  ending in March 2004 and 2003,  advertising  and promotion
     costs totaled $200 and $11,127 respectively.





<PAGE>

                               PACIFIC SANDS, INC.
                         DBA NATURAL WATER TECHNOLOGIES
                          NOTES TO FINANCIAL STATEMENTS
                                 MARCH 31, 2004


NOTE 1. NATURE OF  OPERATIONS  AND SUMMARY OF  SIGNIFICANT  ACCOUNTING  POLICIES
(Continued)

     Income Taxes

     The  Company  accounts  for  income  taxes  under  Statement  of  Financial
     Accounting  Standards  (SFAS) 109. Under the asset and liability  method of
     SFAS 109,  deferred income taxes are recognized for the tax consequences of
     temporary  differences by applying  enacted  statutory rates  applicable to
     future years to the  difference  between the financial  statement  carrying
     amounts and the tax bases of existing assets and liabilities.

     Basic and Diluted Net Loss Per Share

     Net loss per share is calculated in accordance  with Statement of Financial
     Accounting  Standards 128, Earnings Per Share ("SFAS 128").  Basic net loss
     per share is based  upon the  weighted  average  number  of  common  shares
     outstanding. Diluted net loss per share is based on the assumption that all
     dilutive  convertible shares and stock options were converted or exercised.
     Dilution is computed by applying  the  treasury  stock  method.  Under this
     method,  options and warrants are assumed to be exercised at the  beginning
     of the  period  (or at the time of  issuance,  if  later),  and as if funds
     obtained  thereby were used to purchase  common stock at the average market
     price during the period.

     Use of Estimates

     The  preparation  of financial  statements  in  conformity  with  generally
     accepted  accounting  principles  requires management to make estimates and
     assumptions   that  affect  certain   reported   amounts  and  disclosures.
     Accordingly, actual results could differ from those estimates.


     NOTE 2. INVENTORY


                            March 31, 2004  March 31, 2003

Raw materials and supplies      $   --       $   8,614

Technical books for re-sale      150,000      150,000

                                $150,000     $158,614

     The technical  books inventory was recorded since September 30, 2002 and no
     movement has occurred since that date.

<PAGE>

                               PACIFIC SANDS, INC.
                         DBA NATURAL WATER TECHNOLOGIES
                          NOTES TO FINANCIAL STATEMENTS
                                 MARCH 31, 2004


         NOTE 3.   PROPERTY AND EQUIPMENT

                                         March 31, 2004   March 31, 2003
                                         --------------   --------------
          Office equipment                  $15,024          $15,024

          Accumulated depreciation           13,992           12,152
                                            -------          -------
                                            $ 1,032          $ 2,872
                                            =======          =======

NOTE 4. COMMON STOCK

     The  1,000,0000  shares  of  stock  issued  for  distribution  rights  last
     September 25, 2002 to Waypoint  Holdings  Limited was cancelled last August
     07,  2003.  The company  did not issue any shares of stocks from  September
     2003 to March 2004.


NOTE 5. BASIC AND DILUTED LOSS PER SHARE

     The following table  illustrates the  reconciliation  of the numerators and
     denominators of the basic loss per share  computations.  The Company has no
     potentially  dilutive  securities,   options,   warrants  or  other  rights
     outstanding.

                                                    Period Ended March 31
                                                -----------------------------
                                                     2004            2003
                                                -------------  --------------
    Basic and diluted loss per share:
    Numerator:
    Net loss                                    $   (169,675)  $     (253,990)

    Denominator:

    Basic and diluted weighted average number of        --               --
    common shares outstanding during the period

                                                $ 27,798,873   $   26,931,373

    Basic and diluted loss per share:           $      (0.01)  $       (0.01)
                                                ============   ==============



<PAGE>

                               PACIFIC SANDS, INC.
                         DBA NATURAL WATER TECHNOLOGIES
                          NOTES TO FINANCIAL STATEMENTS
                                 MARCH 31, 2004



NOTE 6. INCOME TAXES

     The Company  recognizes  deferred tax assets and  liabilities for temporary
     differences between the financial reporting and tax bases of its assets and
     liabilities.  Deferred  assets are  reduced by a valuation  allowance  when
     deemed appropriate.

     At March 31, 2004,  the Company has a net operating  loss carry forward for
     federal tax  purposes of  $2,601,989.  The Company  recorded no benefit for
     income taxes during the periods presented. The deferred tax benefit allowed
     at March 31, 2004 was approximately $885,000 using a tax rate of 34%.


NOTE 7. RELATED PARTY TRANSACTIONS

     Stanley R. Paulus,  President,  serves under a two-year employment contract
     renewed  effective August 28, 2000 at compensation of $6,000 per month. The
     agreement  provides for  automatic  two year  renewals  with any changes in
     terms or compensation to be negotiated 90 days before the contract ends. In
     addition,  the agreement provides for incentive compensation based on debts
     and equity  financing  arranged by Mr. Paulus and such  compensation may be
     paid in common stock options at $0.01 per share.

     Rita M.  Paulus,  Treasurer,  serves under a two year  employment  contract
     renewed  effective August 28, 2000 at compensation of $1,500 per month. The
     agreement  provides  for  automatic  renewals  with any changes in terms or
     compensation to be negotiated 90 days before the contract ends.


NOTE 8. GOING CONCERN

     The accompanying financial statements have been presented assuming that the
     Company  will  continue  as a  going  concern.  This  basis  of  accounting
     contemplates  the recovery of the Company's  assets and the satisfaction of
     its  liabilities in the normal course of business.  Through March 31, 2004,
     the Company had incurred  cumulative  losses of  $2,601,989.  The Company's
     successful  transition to attaining profitable operations is dependent upon
     obtaining  financing  adequate to fulfill its development,  marketing,  and
     sales activities, and




<PAGE>

                               PACIFIC SANDS, INC.
                         DBA NATURAL WATER TECHNOLOGIES
                          NOTES TO FINANCIAL STATEMENTS
                                 MARCH 31, 2004



NOTE 8. GOING CONCERN (Continued)

     achieving  a level of  revenues  adequate  to support  the  Company's  cost
     structure.  Management's  plan of  operations  anticipates  that  the  cash
     requirements  of the  Company  for the next  twelve  months  will be met by
     obtaining capital  contributions through the sale of common stock and sales
     from  operation.  However,  there is no assurance  that the Company will be
     able to  implement  its plan and that  the  remaining  authorized  unissued
     stocks  might not be sold on time to generate  the funds  needed to be on a
     going concern basis.


NOTE 9. CONTINGENCIES

     The Company is  involved in a lawsuit  from a supplier  for  withholding  a
     payment.  This matter  concerns a remaining  balance due to the supplier in
     the amount of  $13,678  representing  approximately  25% of the total to be
     paid due to what the Company believe are deficiencies in the work performed
     by the supplier.  The parties entered a settlement  agreement,  wherein the
     supplier  would do the  needed  repairs  to their  work and at such time as
     repairs are  completed  the  Company  agrees to make  payments.  Should the
     agreed  settlement  be  unsuccessful,   the  parties  have  agreed  to  use
     arbitration to settle any further  disagreements.  To date, no movement was
     made on this matter and  management  feel that the supplier  abandoned  the
     idea entirely.

     No provision was made with regard to the legal case.

     The accounts  payable is composed mostly of accounts which are over 90 days
     old amounting to $49,500.

     Accounts  receivable  from a  major  customer  in the  amount  of  $235,718
     invoiced on October 25,  2001 and January 17, 2002 is being  contested  for
     compliance  requirements.  Management  believes the  collectibility of this
     account  although  it has  been  past  due for  over a year.  The  customer
     maintain  that the  equipment  doesn't  worked and indicated to return such
     equipment.  However,  management  feel  that  this is a  special  equipment
     ordered, that it was made in accordance with the customer's specifications,
     and that minor work is left to be done to meet the customer's  requirement.
     Accordingly, management feel that the invoice was in order and collectible.
     An allowance  for bad debts of $176,789  which is  equivalent to 75% of the
     total invoice was provided todate.



<PAGE>


                            PART II OTHER INFORMATION

      Item 1.     Legal Proceedings

                There  are no legal  proceedings  against  the  Company  and the
Company is unaware of proceedings contemplated against it.

      Item 2.     Changes in Securities

                  None

      Item 3.     Defaults Upon Senior Securities

                  None.

      Item 4.     Submission of Matters to a Vote of Security Holders

                  No matters were submitted to the security holders for a vote.

      Item 5.     Other Information

                There is no other information  deemed material by management for
disclosure herein.

      Item 6.     Exhibits and Reports on Form 8-K



                  Reports on Form 8-K

                  Inapplicable



                                   SIGNATURES

In accordance with the  requirements of the Exchange Act, the registrant  caused
this  report to be  signed on its  behalf  by the  undersigned,  thereunto  duly
authorized.

                                                         PACIFIC SANDS, INC.

                                                        By:  /s/ Stan Paulus
                                                                 Stan Paulus
                                                     Chief Executive Officer
      Dated: May 20, 2004




<PAGE>


                                                                    EXHIBIT 99.1


                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


In connection  with the March 31, 2004 Quarterly  Report of Pacific Sands,  Inc.
(the "Registrant") on Form 10-QSB for the quarter ended March 31, 2004, as filed
with the Securities and Exchange  Commission on the date hereof (the  "Report"),
I,  Stan  Paulus,  Chief  Executive  Officer  of  the  Registrant,  certify,  in
accordance  with 18 U.S.C.  1350,  as adopted  pursuant  to  Section  906 of the
Sarbanes-Oxley Act of 2002 that based on my knowledge:

(i)  the Report,  to which this  certification is attached as an exhibit,  fully
     complies with the requirements of Section 13(a) of the Securities  Exchange
     Act of 1934 (15 U.S.C. 78m); and,

(ii) the information  contained in the Report fairly  presents,  in all material
     respects,  the  financial  condition  and  results  of  operations  of  the
     Registrant.


Dated: May 20, 2004                                  /s/ Stan Paulus
                                                     Stan Paulus
                                                     Chief Executive Officer




<PAGE>


                                  CERTIFICATION

I, Stan Paulus, certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of Pacific Sands, 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;

3.   Based on my  knowledge,  the  financial  statements,  and  other  financial
     information  included  in this  quarterly  report,  fairly  presents in all
     material respects the financial  condition,  results of operations and cash
     flows of the  registrant  as of, and for,  the  periods  presented  in this
     quarterly report;

4.   The  registrant's  other  certifying  officers  and I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:

     a)   designed  such  disclosure  controls  and  procedures  to ensure  that
          material  information  relating  to  the  registrant,   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;

     b)   evaluated the  effectiveness of the registrant's  disclosure  controls
          and procedures as of a date within 90 days prior to the filing date of
          this quarterly report (the "Evaluation Date"), and;

     c)   presented  in  this  quarterly   report  our  conclusions   about  the
          effectiveness  of the disclosure  controls and controls and procedures
          based on our evaluation as of the Evaluation Date:

5.   The Registrant's other certifying  officers and I have disclosed,  based on
     our most recent evaluation,  to the Registrant's  auditors and to the audit
     committee of  Registrant's  board of directors (or persons  performing  the
     equivalent functions):

     a)   all  significant  deficiencies  in the design or operation of internal
          controls  which could  adversely  affect the  Registrant's  ability to
          record,  process,   summarize  and  report  financial  data  and  have
          identified for the  Registrant's  auditors any material  weaknesses in
          internal controls; and,

     b)   any fraud, whether or not material,  that involves management or other
          employees who have a  significant  role in the  Registrant's  internal
          controls; and,

6.   The  Registrant's  other  certifying  officers and I have indicated in this
     quarterly 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 or most recent evaluation, including any
     corrective  actions with regard to  significant  deficiencies  and material
     weaknesses.


Date: May 20, 2004



/s/ Stan Paulus
------------------------------------
Stan Paulus, Chief Executive Officer




<PAGE>

                                  CERTIFICATION

I, Rita Paulus, certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of Pacific Sands, 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;

3.   Based on my  knowledge,  the  financial  statements,  and  other  financial
     information  included  in this  quarterly  report,  fairly  presents in all
     material respects the financial  condition,  results of operations and cash
     flows of the  registrant  as of, and for,  the  periods  presented  in this
     quarterly report;

4.   The  registrant's  other  certifying  officers  and I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:

     a)   designed  such  disclosure  controls  and  procedures  to ensure  that
          material  information  relating  to  the  registrant,   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;

     b)   evaluated the  effectiveness of the registrant's  disclosure  controls
          and procedures as of a date within 90 days prior to the filing date of
          this quarterly report (the "Evaluation Date"), and;

     c)   presented  in  this  quarterly   report  our  conclusions   about  the
          effectiveness  of the disclosure  controls and controls and procedures
          based on our evaluation as of the Evaluation Date:

4.   The Registrant's other certifying  officers and I have disclosed,  based on
     our most recent evaluation,  to the Registrant's  auditors and to the audit
     committee of  Registrant's  board of directors (or persons  performing  the
     equivalent functions):

     a)   all  significant  deficiencies  in the design or operation of internal
          controls  which could  adversely  affect the  Registrant's  ability to
          record,  process,   summarize  and  report  financial  data  and  have
          identified for the  Registrant's  auditors any material  weaknesses in
          internal controls; and,

     b)   any fraud, whether or not material,  that involves management or other
          employees who have a  significant  role in the  Registrant's  internal
          controls; and,

5.   The  Registrant's  other  certifying  officers and I have indicated in this
     quarterly 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 or most recent evaluation, including any
     corrective  actions with regard to  significant  deficiencies  and material
     weaknesses.


Date: May 20, 2004



/s/ Rita Paulus
----------------------
Rita Paulus, Treasurer