| 1. | I                have reviewed this Quarterly report on Form 10-QSB of Execute Sports,                Inc.; |
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| 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; |
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| 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                registrants of, and for, the periods presented in this quarterly                report; |
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| 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                control over financial reporting (as defined in Exchange Act Rules                13a-15(f) and 15d-15(f)) for the registrant and have;   |
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|  | 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 Execute Sports, 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; |
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|  | b) | designed                such internal control over financial reporting, or caused such internal                control over financial reporting to be designed under our 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 Execute Sports’ 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;                and |
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|  | d) | disclosed                in this report any change in Execute Sports’ internal control over                financial reporting that occurred during Execute Sports’ most recent                fiscal quarter that has materially affected, or is reasonably likely                to                materially affect, Execute Sports’ internal control over financial                reporting; and |
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| 5. | Execute                Sports’ other certifying officers and I have disclosed, based on our most                recent evaluation, to Execute Sports’ auditors and its board of                directors: |
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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 Execute Sports’ 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 Execute Sports’ internal control                over financial reporting. |
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|                            |   |   |                                                                               |
|---------------------------------|--------|--------|------------------------------------------------------------------------------------|
| Date:              May 10, 2006 |   |   | /s/ Sheryl              Gardner                                               |
|                                 |   |   | ------------------------------------Sheryl Gardner                                 |
|                            |   |   | Chief                Financial Officer  And Principle Accounting Officer |