**Exhibit      31.1**

**CERTIFICATION      OF CHIEF EXECUTIVE OFFICER & CHIEF FINANCIAL OFFICER**

**Pursuant      to Section 302 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)                                                                                                                                                                                                                                                                                                                                                           |   |
|                                          |                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |

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