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Rule 13a  14(a)/15(d)  14(a)

I, James Sikora, certify that:

1. I have reviewed this annual report on Form 10-KSB
of Tao Minerals Ltd..;

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 annual report;

3. Based on my knowledge, this report
does not contain any untrue statement of aaterial fact or omit to state a
material fact necessary to make the statenents made, in light of the
circumstances under which such statements were made, not misleading with respect
to the period covered in this report. Based on my knowledge the financial
statements, and other financial information included in this annual 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 annual report;

4. The registrant's other certifying
officers and I am responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for
the registrant and we 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
annual report is being prepared;

b) Designed such disclosure controls
and procedures or caused such disclosure controls and procedures to be designed
under our supervision to provide reasonableassurance regarding regarding the
reliability of financial reportingand the preparation of financial statementsfor
external purposes in accordance with generally accepted accounting
principles.

c) Evaluated the effectiveness of
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

d)Discoles in this report any change in
internal control over financial reporting that occurred during the most recent
fiscal quarter that has materiakky affected or is reasonably likely to
materially affect internal control over financial reporting; and

5. The registrant's other certifying
officers 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 registrant's board of directors (or persons performing the
equivalent function):

a) all significant deficiencies ansd
material weakness in the design or operation of internal controls over financial
reporting which are reasonably likely to adversely affect the registrant's
ability to record, process, summarize and report financial; 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 annual 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 our most recent
evaluation, including any corrective actions with regard to significant
deficiencies and material weaknesses.

Date: August
8, 2007

/s/ James Sikora 
  James Sikora
Chief Executive Officer

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