Exhibit
31.1




CERTIFICATION
OF CHIEF EXECUTIVE OFFICER & CHIEF FINANCIAL OFFICER


Pursuant
to Section 302 of the Sarbanes-Oxley Act of 2002




I, James
B. Smith, certify that:




(1) I
have reviewed this quarterly report on Form 10-Q of Tidelands Oil & Gas
Corporation, ("Registrant").




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




(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)) 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 annual report is being prepared;




(b)
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




(c)
disclosed in this report any changes 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 officers and I have disclosed, based on our most
recent evaluation of the 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 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




(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.






Date: May
      20, 2008
              By:
              /s/  James
      B.
      SmithJames
      B. Smith
                President,
      CEO (Principal Executive Officer),
                CFO
      (Principal Financial and Accounting
  Officer)