CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
                        PURSUANT TO SECTION 302 OF THE
                          SARBANES-OXLEY ACT OF 2002

     I, Clifford M. Rhee, certify that:

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

      3. Based on my knowledge, the financial statements, and other financial
information included in this quarterly report, fairly present 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 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-15(e) and 15d-15(e)) and internal controls over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
registrant 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 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 and presented in this report our
          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;

      c)  disclosed in this report any change in the registrant's internal
          control over financial reporting that occurred during the registrant's
          most recent fiscal quarter that has
          materially affected, or is reasonably likely to materially
          affect, the registrant's internal control over financial
          reporting; and

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

            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.


Dated:   May 13, 2005                By:  /s/ CLIFFORD M. RHEE
                                          -------------------------------
                                          Clifford M. Rhee,
                                          Chief Executive Officer