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| 1.   | I have reviewed this annual report on Form 10-KSB/A of      SmarTire Systems Inc.; |
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| 2.   | Based on my knowledge, this 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 report; |
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| 3.   | Based on my knowledge, the financial statements, and other      financial information included in this 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 report; |
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| 4.   | I am responsible for establishing and maintaining      disclosure controls and procedures (as defined in Exchange Act Rules      13a-15(e) and 15d-15(e)) and internal control over financial reporting (as      defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small      business issuer and have: |
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| a.   | Designed such disclosure controls and procedures, or caused      such disclosure controls and procedures to be designed under my      supervision, to ensure that material information relating to the small      business issuer, including its consolidated subsidiaries, is made known      to me by others within those entities, particularly during the period      in which this report is beingprepared; |
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| b.   | Designed such internal control over financial reporting, or      caused such internal control over financial reporting to be designed under      my supervision, to provide reasonable assurance regarding the reliability      of financial reporting and the preparation of financial statements for      external purposes in accordance with generally accepted accounting      principles; |
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| c.   | Evaluated the effectiveness of the small business issuer's      disclosure controls and procedures and presented in this report my      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 |
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| d.   | 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 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 internal control over financial reporting;      and |
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| 5.   | I have disclosed, based on my 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 |
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| 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 control over financial  reporting. |
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