**Exhibit        32.1**

**CERTIFICATION        PURSUANT TO**

** 18        U.S.C., SECTION 1350,**

**AS        ADOPTED PURSUANT TO**

**SECTION        906 OF THE SARBANES-OXLEY ACT OF 2002**

 

|                                          | **Tidelands                Oil & Gas Corporation** |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|-----------------------------------------------|--------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                          |                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| August                20,                2007 | By:                                                    | /s/  James              B.              Smith                                                                      |   |
|                                          |                                                   | James              B. Smith                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |
|                                          |                                                   | President,                CEO (Principal Executive Officer),CFO                (Principal Financial and Accounting Officer)                                                                                                                                                                                                                                                                                                                                                           |   |
|                                          |                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |

----