**FORM      10-QSB-A**

**[X]      QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) **

**OF      THE SECURITIES EXCHANGE ACT OF 1934**

**Turner      Valley Oil & Gas, Inc.**

**INTRODUCTION**

***Page          - 1***

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**PART      I: FINANCIAL INFORMATION**

**Item      1. Financial Statements. **

***Page          - 2***

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**TURNER      VALLEY OIL & GAS, INC.**

**CONSOLIDATED      FINANCIAL STATEMENTS**

**September      30, 2005 **

***Page          - 3***

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**TURNER        VALLEY OIL & GAS, INC.**

| ASSETS                                                                       |   |   |                                 |   |   |                          |   |
|------------------------------------------------------------------------------|--------|--------|--------------------------------------|--------|--------|-------------------------------|--------|
|                                                                         |   |   | September                  30,  |   |   | December                  31, |   |
|                                                                         |   |   | 2005                                 |   |   | 2004                          |   |
|                                                                         |   |   | (Unaudited)                     |   |   |                          |   |
| CURRENT                  ASSETS                                              |   |   |                                 |   |   |                          |   |
|                                                                         |   |   |                                 |   |   |                          |   |
| Cash                                                                    |   | $      | 21,654                               |   | $      | 22,191                        |   |
| Accounts                  receivable                                    |   |   | 265,802                              |   |   | 4,809                         |   |
|                                                                         |   |   |                                 |   |   |                          |   |
|  Total                  Current Assets                                  |   |   | 287,456                              |   |   | 27,000                        |   |
|                                                                         |   |   |                                 |   |   |                          |   |
| OIL                  AND GAS PROPERTIES USING                                |   |   |                                 |   |   |                          |   |
| FULL                  COST ACCOUNTING                                        |   |   |                                 |   |   |                          |   |
|                                                                         |   |   |                                 |   |   |                          |   |
| Properties                  subject to amortization                     |   |   | 212,996                              |   |   | 48,942                        |   |
| Accumulated                  amortization                               |   |   | (18,267                              | )      |   | (10,767                       | )      |
|                                                                         |   |   |                                 |   |   |                          |   |
|  Net                  Oil and Gas Properties                            |   |   | 194,729                              |   |   | 38,175                        |   |
|                                                                         |   |   |                                 |   |   |                          |   |
| OTHER                  ASSETS                                                |   |   |                                 |   |   |                          |   |
|                                                                         |   |   |                                 |   |   |                          |   |
| Investments                                                             |   |   | 155,651                              |   |   | 181,585                       |   |
|                                                                         |   |   |                                 |   |   |                          |   |
|  Total                  Other Assets                                    |   |   | 155,651                              |   |   | 181,585                       |   |
|                                                                         |   |   |                                 |   |   |                          |   |
|  TOTAL                  ASSETS                                          |   | $      | 637,836                              |   | $      | 246,760                       |   |
|                                                                         |   |   |                                 |   |   |                          |   |
| LIABILITIES                  AND STOCKHOLDERS' EQUITY                        |   |   |                                 |   |   |                          |   |
|                                                                         |   |   |                                 |   |   |                          |   |
| CURRENT                  LIABILITIES                                         |   |   |                                 |   |   |                          |   |
|                                                                         |   |   |                                 |   |   |                          |   |
| Accounts                  payable                                       |   | $      | 190,942                              |   | $      | 19,053                        |   |
| Notes                  payable, related party                           |   |   | 23,659                               |   |   | 23,659                        |   |
|                                                                         |   |   |                                 |   |   |                          |   |
|  Total                  Current Liabilities                             |   |   | 214,601                              |   |   | 42,712                        |   |
|                                                                         |   |   |                                 |   |   |                          |   |
|  Total                  Liabilities                                     |   |   | 214,601                              |   |   | 42,712                        |   |
|                                                                         |   |   |                                 |   |   |                          |   |
| STOCKHOLDERS'                  EQUITY                                        |   |   |                                 |   |   |                          |   |
|                                                                         |   |   |                                 |   |   |                          |   |
| Common                  stock, 100,000,000 shares authorized of $0.001  |   |   |                                 |   |   |                          |   |
| par                  value, 51,385,984 and 48,535,984 shares issued     |   |   |                                 |   |   |                          |   |
| and                  outstanding, respectively                          |   |   | 51,387                               |   |   | 48,536                        |   |
| Capital                  in excess of par value                         |   |   | 4,041,324                            |   |   | 3,559,673                     |   |
| Subscription                  receivable                                |   |   | -                                    |   |   | (48,750                       | )      |
| Other                  comprehensive income                             |   |   | (3,561                               | )      |   | (4,085                        | )      |
| Deficit                  accumulated during the development stage       |   |   | (3,665,915                           | )      |   | (3,351,326                    | )      |
|                                                                         |   |   |                                 |   |   |                          |   |
|  Total                  Stockholders' Equity                            |   |   | 423,235                              |   |   | 204,048                       |   |
|                                                                         |   |   |                                 |   |   |                          |   |
|  TOTAL                  LIABILITIES AND STOCKHOLDERS' EQUITY            |   | $      | 637,836                              |   | $      | 246,760                       |   |

***Page          - 4***

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**TURNER        VALLEY OIL & GAS, INC.**

|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   | From                           |   |
|------------------------------------------------------------|--------|--------|-------------------------------------------------|--------|--------|------------------------------------|--------|--------|---------------------------------|--------|--------|------------|--------|--------|-------------------------------------|--------|
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   | Inception                  on  |   |
|                                                       |   |   | For                  the              |   |   | For                  the           |   |   | April                  21, 1999 |   |
|                                                       |   |   | Three                  Months Ended   |   |   | Nine                  Months Ended |   |   | Through                         |   |
|                                                       |   |   | September                  30,        |   |   | September                  30,     |   |   | September                  30,  |   |
|                                                       |   |   | 2005                                            |   |   | 2004                               |   |   | 2005                            |   |   | 2004       |   |   | 2005                                |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| REVENUE                                                    |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
|  Royalties                  received                  |   | $      | -                                               |   | $      | 2,977                              |   | $      | 1,640                           |   | $      | 8,195      |   | $      | 11,061                              |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
|  Total                  Revenue                       |   |   | -                                               |   |   | 2,977                              |   |   | 1,640                           |   |   | 8,195      |   |   | 11,061                              |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| EXPENSES                                                   |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| Cost                  of production                   |   |   | -                                               |   |   | -                                  |   |   | 2,565                           |   |   | -          |   |   | 11,915                              |   |
| Depletion                                             |   |   | 2,500                                           |   |   | -                                  |   |   | 7,500                           |   |   | -          |   |   | 18,267                              |   |
| General                  and administrative           |   |   | 1,012                                           |   |   | 230,155                            |   |   | 543,989                         |   |   | 457,712    |   |   | 3,815,097                           |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
|  Total                  Expenses                      |   |   | 3,512                                           |   |   | 230,155                            |   |   | 554,054                         |   |   | 457,712    |   |   | 3,845,279                           |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| NET                  OPERATING LOSS                        |   |   | (3,512                                          | )      |   | (227,178                           | )      |   | (552,414                        | )      |   | (449,517   | )      |   | (3,834,218                          | )      |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| OTHER                  INCOME (EXPENSE)                    |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| Other                  income                         |   |   | 237,825                                         |   |   |                               |   |   | 237,825                         |   |   |       |   |   | 243,043                             |   |
| Abandonment                  of oil and gas property  |   |   | -                                               |   |   | -                                  |   |   | -                               |   |   | (71,072    | )      |   | (71,072                             | )      |
| Interest                  expense                     |   |   | -                                               |   |   | (374                               | )      |   | -                               |   |   | (748       | )      |   | (3,668                              | )      |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
|  Total                  Other Income (Expense)        |   |   | 237,825                                         |   |   | (374                               | )      |   | 237,825                         |   |   | (71,820    | )      |   | 168,303                             |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| NET                  PROFIT/(LOSS)                         |   | $      | 234,313                                         |   | $      | (227,552                           | )      | $      | (314,589                        | )      | $      | (521,337   | )      | $      | (3,665,915                          | )      |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| BASIC                  LOSS PER COMMON SHARE               |   | $      | 0.00                                            |   | $      | (0.01                              | )      | $      | (0.01                           | )      | $      | (0.01      | )      |   |                                |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| WEIGHTED                  AVERAGE NUMBER OF                |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| COMMON                  SHARES OUTSTANDING                 |   |   | 49,694,775                                      |   |   | 44,534,181                         |   |   | 49,882,687                      |   |   | 43,790,364 |   |   |                                |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| COMPREHENSIVE                  INCOME (LOSS)               |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| NET                  LOSS                                  |   | $      | 234,313                                         |   | $      | (227,552                           | )      | $      | (314,589                        | )      | $      | (521,337   | )      | $      | (3,665,915                          | )      |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| OTHER                  COMPREHENSIVE INCOME (LOSS)         |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| Foreign                  Currency Translation         |   |   | 524                                             |   |   | (546                               | )      |   | 2,367                           |   |   | (1,955     | )      |   | (3,561                              | )      |
|                                                       |   |   |                                            |   |   |                               |   |   |                            |   |   |       |   |   |                                |   |
| COMPREHENSIVE                  INCOME (LOSS)               |   | $      | 234,837                                         |   | $      | (228,098                           | )      | $      | (312,222                        | )      | $      | (523,292   | )      | $      | (3,669,476                          | )      |

***Page          - 5***

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**TURNER        VALLEY OIL & GAS, INC.**

|                                                                     |   |   |                                                   |   |   |                           |   |   | From                             |   |
|--------------------------------------------------------------------------|--------|--------|--------------------------------------------------------|--------|--------|--------------------------------|--------|--------|---------------------------------------|--------|
|                                                                     |   |   |                                                   |   |   |                           |   |   | Inception                  on    |   |
|                                                                     |   |   |                                                   |   |   |                           |   |   | April                  21, 1999  |   |
|                                                                     |   |   | For                  the Nine Months Ended   |   |   | Through                        |   |
|                                                                     |   |   | September                  30,               |   |   | September                  30, |   |
|                                                                     |   |   | 2005                                                   |   |   | 2004                           |   |   | 2005                                  |   |
|                                                                     |   |   |                                                   |   |   |                           |   |   |                                  |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES:                   |   |   |                                                   |   |   |                           |   |   |                                  |   |
|                                                                     |   |   |                                                   |   |   |                           |   |   |                                  |   |
| Net                  loss                                                |   | $      | (314,589                                               | )      | $      | (293,785                       | )      | $      | (3,665,915                            | )      |
| Adjustments                  to reconcile net loss to net cash           |   |   |                                                   |   |   |                           |   |   |                                  |   |
| used                  in operating activities:                           |   |   |                                                   |   |   |                           |   |   |                                  |   |
| Depletion                                                           |   |   | 7,500                                                  |   |   | -                              |   |   | 18,267                                |   |
| Loss                  on abandonment of property                    |   |   | -                                                      |   |   | 71,072                         |   |   | 71,072                                |   |
| Common                  stock issued for services rendered          |   |   | 484,500                                                |   |   | 186,500                        |   |   | 3,252,360                             |   |
| Loss                  on sale of investments                        |   |   | -                                                      |   |   | -                              |   |   | 25,481                                |   |
| Changes                  in operating assets and liabilities:            |   |   |                                                   |   |   |                           |   |   |                                  |   |
| Increase                  in accounts receivable                    |   |   | (260,993                                               | )      |   | -                              |   |   | (283,585                              | )      |
| Increase                  in accounts payable and accrued expenses  |   |   | 171,889                                                |   |   | 13,329                         |   |   | 485,577                               |   |
|                                                                     |   |   |                                                   |   |   |                           |   |   |                                  |   |
|  Net                  Cash Used in Operating Activities             |   |   | 88,307                                                 |   |   | (22,884                        | )      |   | (96,743                               | )      |
|                                                                     |   |   |                                                   |   |   |                           |   |   |                                  |   |
| CASH                  FLOWS FROM INVESTING ACTIVITIES:                   |   |   |                                                   |   |   |                           |   |   |                                  |   |
|                                                                     |   |   |                                                   |   |   |                           |   |   |                                  |   |
| Proceeds                  from sale of investments                  |   |   | 25,936                                                 |   |   | -                              |   |   | 82,609                                |   |
| Investing                  in new Oil & Gas working interests   |   |   | (164,054                                               | )      |   |                           |   |   | (164,054                              | )      |
| Expenditures                  for oil and gas property development  |   |   |                                                   |   |   | (8,214                         | )      |   | (312,714                              | )      |
|                                                                     |   |   |                                                   |   |   |                           |   |   |                                  |   |
|  Net                  Cash Used in Investing Activities             |   |   | (138,118                                               | )      |   | (8,214                         | )      |   | (394,159                              | )      |
|                                                                     |   |   |                                                   |   |   |                           |   |   |                                  |   |
| CASH                  FLOWS FROM FINANCING ACTIVITIES:                   |   |   |                                                   |   |   |                           |   |   |                                  |   |
|                                                                     |   |   |                                                   |   |   |                           |   |   |                                  |   |
| Proceeds                  from issuance of common stock             |   |   | -                                                      |   |   | -                              |   |   | 465,000                               |   |
| Receipt                  of subscription receivable                 |   |   | 48,750                                                 |   |   | -                              |   |   | 48,750                                |   |
| Proceeds                  from related party notes payable          |   |   | -                                                      |   |   | 25,000                         |   |   | -                                     |   |
|                                                                     |   |   |                                                   |   |   |                           |   |   |                                  |   |
|  Net                  Cash Provided by Financing Activities         |   |   | 48,750                                                 |   |   | 25,000                         |   |   | 513,750                               |   |
|                                                                     |   |   |                                                   |   |   |                           |   |   |                                  |   |
| EFFECT                  OF CURRENCY EXCHANGE RATE CHANGES                |   |   |                                                   |   |   |                           |   |   |                                  |   |
| ON                  CASH AND CASH EQUIVALENTS                       |   |   | 524                                                    |   |   | (761                           | )      |   | (1,194                                | )      |
|                                                                     |   |   |                                                   |   |   |                           |   |   |                                  |   |
| NET                  INCREASE (DECREASE) IN CASH                         |   |   | (537                                                   | )      |   | (6,859                         | )      |   | 21,654                                |   |
|                                                                     |   |   |                                                   |   |   |                           |   |   |                                  |   |
| CASH                  AND CASH EQUIVALENTS AT BEGINNING OF PERIOD        |   |   | 22,191                                                 |   |   | 9,394                          |   |   | -                                     |   |
|                                                                     |   |   |                                                   |   |   |                           |   |   |                                  |   |
| CASH                  AND CASH EQUIVALENTS AT END OF PERIOD              |   | $      | 21,654                                                 |   | $      | 2,535                          |   | $      | 21,654                                |   |

***Page          - 6***

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**TURNER        VALLEY OIL & GAS, INC.**

|                                                                  |   |   |                                                   |   |   | From                           |   |
|-----------------------------------------------------------------------|--------|--------|--------------------------------------------------------|--------|--------|--------------------------------|--------|
|                                                                  |   |   |                                                   |   |   |                           |   |   | Inception                  on  |   |
|                                                                  |   |   |                                                   |   |   |                           |   |   | April                  21, 1999  |   |
|                                                                  |   |   | For                  the Nine Months Ended   |   |   | Through                        |   |
|                                                                  |   |   | September                  30,               |   |   | September                  30, |   |
|                                                                  |   |   | 2005                                                   |   |   | 2004                           |   |   | 2005 |   |
| SUPPLEMENTAL                  CASH FLOW INFORMATION                   |   |   |                                                   |   |   |                           |   |   |   |   |
| CASH                  PAID FOR:                                       |   |   |                                                   |   |   |                           |   |   |   |   |
|                                                                  |   |   |                                                   |   |   |                           |   |   |   |   |
|  Interest                                                        |   | $      | -                                                      |   | $      | -                              |   | $ | - |   |
|  Income                  taxes                                   |   | $      | -                                                      |   | $      | -                              |   | $ | - |   |
|                                                                  |   |   |                                                   |   |   |                           |   |   |   |   |
| NON-CASH                  FINANCING ACTIVITIES                        |   |   |                                                   |   |   |                           |   |   |   |   |
|                                                                  |   |   |                                                   |   |   |                           |   |   |   |   |
|  Common                  stock issued for services rendered      |   | $      | 484,500                                                |   | $      | 186,500                        |   | $ | 3,252,360 |   |
|  Common                  stock issued for retirement of payables |   | $      | -                                                      |   | $      | -                              |   | $ | 326,599 |   |

***Page          - 7***

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**TURNER      VALLEY OIL & GAS, INC.**

| NOTE                1 - | BASIS                OF PRESENTATION |
|-------------------------|--------------------------------------|

| NOTE                2 - | LOSS                PER SHARE |
|-------------------------|-------------------------------|

|                                                                            |        |         | For                the            |        |
|----------------------------------------------------------------------------|--------|---------|-----------------------------------|--------|
|                                                                            |        |         | Three                Months Ended |        |
|                                                                            |        |         | September                30,      |        |
|                                                                            |        |         | 2005                         |        |  | 2004 |  |
|  Net              Profit/(loss) available to                          |   |    |                              |   |   |   |   |
|  common                shareholders                                   |   |  $ | 234,313                      |   |  $ | (227,552)  |   |
|                                                                       |   |    |                              |   |   |   |   |
|  Weighted              average shares                  |   |    | 49,694,775                   |   |   | 44,534,181  |   |
|                                                                       |   |    |                              |   |   |   |   |
|  Basic              loss per share (based on weighted average shares) |   |  $ | 0.00                         |   |  $ | (0.01)  |   |
|                                                                       |   |    |                              |   |   |   |   |

|                                                                              |        |         | For                  the                |        |
|------------------------------------------------------------------------------|--------|---------|-----------------------------------------|--------|
|                                                                              |        |         | Nine Months                  Ended |        |
|                                                                              |        |         | September                  30,          |        |
|                                                                              |        |         | 2005                               |        |  | 2004 |
|  Net                (loss) available to                                 |   |    |                                    |   |   |   |
|  common                shareholders                                     |   |  $ | (314,589)                     |   |  $ | (521,337)  |
|                                                                         |   |    |                                    |   |   |   |
|  Weighted                average shares                                 |   |    | 49,882,687                    |   |   | 43,790,364  |
|                                                                         |   |    |                                    |   |   |   |
|  Basic                loss per share (based on weighted average shares) |   |  $ | (0.01 )                       |   |  $ | (0.01)  |

***Page          - 8***

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**TURNER      VALLEY OIL & GAS, INC.**

| NOTE                3 - | OIL                AND GAS PROPERTIES |
|-------------------------|---------------------------------------|

| 1)   | In                the spacing unit for the Earning Well, a 1.500% interest in the petroleum                and natural gas below the base of the Mannville excluding natural                gas in                the Leduc formation, and a 3.00% interest in the natural gas in the                Leduc                formation before payout subject to payment of an Overriding Royalty                which                is convertible upon payout at the Royalty Owners option to 50% of                our                interest. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2)   | A                1.200% interest in the rights below the base line of the Shunda formation                in Section 10,Township 38, Range                9W5M |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3)   | A                0.966% interest in the rights below the base of the Shunda formation                in                sections 15 & 16,Township 38,Range 9W5M, down to the base of the                deepest formation penetrated. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

***Page          - 9***

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**Item      2. Discussion and Analysis or Plan of Operation. **

**(**
**a**
**)      Plan of Operation**
**.      **

*T.V      Oil & Gas Canada Limited*
*Win      Energy Corporation*

|   | (Note                2-Going Concern) The Company࿃s                financial statements have been prepared assuming that the Company                will                continue as a going concern. The Company is dependent upon raising                capital                to execute its business plan. The financial statements do not include                any                adjustments that might result from the outcome of this uncertainty.                It is                management's plan to raise capital in order to execute their business                plan, thus creating necessary operating                revenues. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (Note                3-Development Stage Company) The Company is a development stage company                as                defined in Financial Accounting Standards Board Statement 7. It is                concentrating substantially all of its efforts in raising capital                and                developing its business operations in order to generate operating                revenues. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**(**
**b**
**)      Discussion and Analysis of Financial Condition and Results of      Operations**
**.      **

**Results      of Operations**

***Page          - 10***

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**The      Strachan Property**

**Triangle      Lands**

***Page          - 11***

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**Liquidity**

**PART      II: OTHER INFORMATION**

**Item      1. Legal Proceedings. **

**Item      2. Changes in Securities. **

**Item      3. Defaults on Senior Securities.**

**Item      4. Submission of Matters to Vote of Security Holders**

**Item      5. Other Information**

**Item      6. Exhibits and Reports on Form 8-K.**

***Page            - 12***

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**SIGNATURES**

***Turner      Valley Oil and Gas, Inc.***

|  /s/Christopher                Paton-Gay                         |   |  /s/Donald                Jackson Wells |   |  /s/Joseph                Kane |
|-----------------------------------------------------------------------|--------|----------------------------------------------|--------|-------------------------------------|
| Christopher                Paton-Gaypresident                director |   | Donald                Jackson Wellsdirector  |   | Joseph                Kanedirector  |

***Page          - 13***

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**Exhibit      31**

**Section      302 Certification**

***Page          - 14***

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**CERTIFICATION      PURSUANT TO SECTION 302**

|   |   | I,                Christorpher                Paton-Gay,                certify that: |
|--------|--------|---------------------------------------------------------------------------------------|

*Turner      Valley Oil & Gas, Inc.*

|   | (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 small business                issuer,                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; |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)                Designed such internal control over financial reporting, or causes                such                internal control over financial reporting to be designed under our                supervision, to provide reasonable assurance regarding the reliability                of                financial reporting and the preparation of financial statements for                external purposes in accordance with generally accepted acounting                principles; |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c)                Evaluated the effectiveness of the small bussiness issuer'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 |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)                Disclosed in this report any change in the small business issuer's                internal control over financial reporting that occurred during the                small                business issuer's most recent fiscal quarter (the small business                issuer's                fourth fiscal quarter in the case of an quarterly report) that has                materially affected or is reasonably likely to materially affect,                the                small business issuer's internal control over financial reporting;                and |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)                all significant deficiencies in the design or operation of internal                controls over financial reporting which are reasonably likely to                adversely                affect the small business issuer's ability to record, process, summarize                and report financial information;and identified for the registrant's                auditors any material weaknesses in internal controls;                and |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b)                any fraud, whether or not material, that involves management or other                employees who have a significant role in the small business issuer's                internal control over financial                reporting. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**Exhibit      32**

**CERTIFICATION      PURSUANT TO 18 USC SECTION 1350**

***Page          - 16***

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**CERTIFICATION      PURSUANT TO 18 U.S.C. SECTION 1350,**

**AS      ADOPTED PURSUANT TO SECTION 906 OF THE **

**SARBANES-OXLEY      ACT OF 2002**

*Netparts.com,      Inc.*
*Turner      Valley Oil & Gas, Inc.*

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