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| 1. | I                have reviewed this Form 10-KSB for the period ended February 28,                2006, of                Tank                Sports, Inc.; |
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| 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; |
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| 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; |
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| 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 and 15d-15) for the registrant                and                have: |
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| (a) | Designed                such disclosure controls and procedures 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) | Evaluated                the effectiveness of the registrant's disclosure controls and procedures                as of a date within 90 days prior to the filing date of this report                (the                "Evaluation Date"); and |
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| (c) | Presented                in this report our conclusions about the effectiveness of the disclosure                controls and procedures based on our evaluation as of the Evaluation                Date; |
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| 5. | The                registrant's other certifying officers and I have disclosed, based                on our                most recent evaluation, to the registrant's auditors and the audit                committee of registrant's board of directors (or persons performing                the                equivalent functions): |
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| (a) | All                significant deficiencies in the design or operation of internal controls                which could adversely affect the registrant's ability to record,                process,                summarize and report financial data and have identified for the                registrant's auditors any material weaknesses in internal controls;                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                controls; and |
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| 6. | The                registrant's other certifying officers and I have indicated in this                report                whether 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. |
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