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EXHIBIT 31.1

CERTIFICATION PURSUANT TO18 U.S.C. ss 1350, AS
ADOPTED PURSUANT TOSECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, James Sikora, certify that:

1.      I have reviewed this Annual
Report on Form 10-K of Tao Minerals Ltd.;

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;

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 registrant as of, and for, the periods
presented in this report;

4.      The registrant's other
certifying officer(s) 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:

| | (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 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 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; and                                                                                                                    
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| | (d) | 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 (the registrant's fourth fiscal quarter in
        the case of an annual report) 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 officer(s) and I have disclosed, based on our most recent evaluation
of internal control over financial reporting, to the registrant's auditors and
the audit committee of the registrant'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 registrant'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
      registrant's internal control over financial
reporting.                                                                                                     

|6. | The registrant's other certifying officer(s) and I have
      indicated in this report whether or not there were significant changes in
      internal controls or on other factors that could significantly affect
      internal controls subsequent to the date of our most recent evaluation,
      including any corrective actions with regard to significant deficiencies
      and material weaknesses.
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|Date: May 18, 2010                              | 
|----------------------------------------------- | 
|                                                | 
|/s/ James Sikora                                | 
|James Sikora                                    | 
|President, Chief Executive Officer and Director | 
|(Principal Executive Officer)                   | 

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