| 1. | I      have reviewed this annual report on Form 10-KSB of TANK SPORTS,      INC.; |
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| 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 quarterly report; |
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| 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 quarterly      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-14 and 15d-14) 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 quarterly 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 quarterly      report (the "Evaluation Date"); and |
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|   | c) | presented      in this quarterly 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      quarterly 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. |
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