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

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**INTRODUCTION**

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**PART I: FINANCIAL          INFORMATION**

**Item 1.****Financial Statements.**

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

**CONSOLIDATED FINANCIAL        STATEMENTS**

**June 30,        2006**

Consolidated        Balance Sheets

Consolidated        Statements of Operations

Consolidated        Statements of Cash Flows

Notes to        the        Consolidated Financial Statements

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

Consolidated        Balance Sheets

| ASSETS                                                                           |   |   |       |   |   |         |   |
|----------------------------------------------------------------------------------|--------|--------|------------|--------|--------|--------------|--------|
|                                                                             |   |   | June 30,   |   |   | December 31, |   |
|                                                                             |   |   | 2006       |   |   | 2005         |   |
|                                                                             |   |   |       |   |   |         |   |
| CURRENT ASSETS                                                                   |   |   |       |   |   |         |   |
|                                                                             |   |   |       |   |   |         |   |
| Cash                                                                        |   | $      | 3,035      |   | $      | 78,848       |   |
| Accounts receivable                                                         |   |   | 9,837      |   |   | 2,546        |   |
|                                                                             |   |   |       |   |   |         |   |
|  Total Current Assets                                                       |   |   | 12,872     |   |   | 81,394       |   |
|                                                                             |   |   |       |   |   |         |   |
| OIL AND GAS PROPERTIES USING                                                     |   |   |       |   |   |         |   |
| FULL COST ACCOUNTING                                                             |   |   |       |   |   |         |   |
|                                                                             |   |   |       |   |   |         |   |
| Properties subject to amortization                                          |   |   | 339,199    |   |   | 212,996      |   |
| Accumulated amortization                                                    |   |   | (15,767    | )      |   | (10,767      | )      |
|                                                                             |   |   |       |   |   |         |   |
|  Net Oil and Gas Properties                                                 |   |   | 323,432    |   |   | 202,229      |   |
|                                                                             |   |   |       |   |   |         |   |
| OTHER ASSETS                                                                     |   |   |       |   |   |         |   |
|                                                                             |   |   |       |   |   |         |   |
| Investments                                                                 |   |   | 147,007    |   |   | 155,651      |   |
|                                                                             |   |   |       |   |   |         |   |
|  Total Other Assets                                                         |   |   | 147,007    |   |   | 155,651      |   |
|                                                                             |   |   |       |   |   |         |   |
|  TOTAL ASSETS                                                               |   | $      | 483,311    |   | $      | 439,274      |   |
|                                                                             |   |   |       |   |   |         |   |
| LIABILITIES AND STOCKHOLDERS' EQUITY                                             |   |   |       |   |   |         |   |
|                                                                             |   |   |       |   |   |         |   |
| CURRENT LIABILITIES                                                              |   |   |       |   |   |         |   |
|                                                                             |   |   |       |   |   |         |   |
| Accounts payable                                                            |   | $      | 60,686     |   | $      | 5,958        |   |
| Notes payable, related party                                                |   |   | 23,658     |   |   | 23,658       |   |
|                                                                             |   |   |       |   |   |         |   |
|  Total Current Liabilities                                                  |   |   | 84,344     |   |   | 29,616       |   |
|                                                                             |   |   |       |   |   |         |   |
|  Total Liabilities                                                          |   |   | 84,344     |   |   | 29,616       |   |
|                                                                             |   |   |       |   |   |         |   |
| STOCKHOLDERS' EQUITY                                                             |   |   |       |   |   |         |   |
|                                                                             |   |   |       |   |   |         |   |
| Common stock, 100,000,000 shares authorized of                      $0.001  |   |   |       |   |   |         |   |
| par value, 55,385,984 and 53,385,984 shares                      issued     |   |   |       |   |   |         |   |
| and outstanding, respectively                                               |   |   | 55,387     |   |   | 53,387       |   |
| Capital in excess of par value                                              |   |   | 4,443,323  |   |   | 4,185,323    |   |
| Subscription receivable                                                     |   |   | -          |   |   | -            |   |
| Accumulated other comprehensive income                                      |   |   | (4,085     | )      |   | (4,810       | )      |
| Deficit accumulated during the development stage                            |   |   | (4,095,658 | )      |   | (3,824,242   | )      |
|                                                                             |   |   |       |   |   |         |   |
|  Total Stockholders' Equity                                                 |   |   | 398,967    |   |   | 409,658      |   |
|                                                                             |   |   |       |   |   |         |   |
|  TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                                 |   | $      | 483,311    |   | $      | 439,274      |   |

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

Consolidated        Statements of Operations

|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   | From          |   |
|-------------------------------------|--------|--------|---------------------------------------------|--------|--------|------------------|--------|--------|----------------|--------|--------|------------|--------|--------|--------------------|--------|
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   | Inception on  |   |
|                                |   |   | For the                                |   |   | For the          |   |   | April 21, 1999 |   |
|                                |   |   | Three Months                    Ended  |   |   | Six Months Ended |   |   | Through        |   |
|                                |   |   | June 30,                          |   |   | June 30,         |   |   | June 30,       |   |
|                                |   |   | 2006                                        |   |   | 2005             |   |   | 2006           |   |   | 2005       |   |   | 2006               |   |
| REVENUE                             |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
|  Royalties received            |   | $      | 8,585                                       |   | $      | -                |   | $      | 8,828          |   | $      | 1,640      |   | $      | 19,889             |   |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| EXPENSES                            |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| Cost of production             |   |   | -                                           |   |   | -                |   |   | -              |   |   | 2,565      |   |   | 51,753             |   |
| Depletion                      |   |   | 2,500                                       |   |   | 2,500            |   |   | 5,000          |   |   | 5,000      |   |   | 15,767             |   |
| General and administrative     |   |   | 44,036                                      |   |   | 515,772          |   |   | 335,404        |   |   | 542,977    |   |   | 4,317,240          |   |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
|  Total Expenses                |   |   | 46,536                                      |   |   | 518,272          |   |   | 340,404        |   |   | 550,542    |   |   | 4,384,760          |   |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| NET OPERATING LOSS                  |   |   | (37,951                                     | )      |   | (518,272         | )      |   | (331,576       | )      |   | (548,902   | )      |   | (4,364,871         | )      |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| OTHER INCOME (EXPENSE)              |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| Other income                   |   |   | -                                           |   |   |             |   |   | 60,161         |   |   | -          |   |   | 272,505            |   |
| Interest expense               |   |   | -                                           |   |   | -                |   |   | -              |   |   | -          |   |   | (3,292             | )      |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
|  Total Other Income (Expense)  |   |   | -                                           |   |   | -                |   |   | 60,161         |   |   | -          |   |   | 269,213            |   |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| NET PROFIT/(LOSS) BEFORE INCOME TAX |   | $      | (37,951                                     | )      | $      | (518,272         | )      | $      | (271,414       | )      | $      | (548,902   | )      | $      | (4,095,658         | )      |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| Income tax                     |   | $      | -                                           |   | $      | -                |   | $      | -              |   | $      | -          |   | $      | -                  |   |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| NET PROFIT/(LOSS)                   |   | $      | (37,951                                     | )      | $      | (518,272         | )      | $      | (271,414       | )      | $      | (548,902   | )      | $      | (4,095,658         | )      |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| BASIC LOSS PER COMMON SHARE         |   | $      | (0.00                                       | )      | $      | (0.01            | )      | $      | (0.00          | )      | $      | (0.01      | )      |   |               |   |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| WEIGHTED AVERAGE NUMBER OF          |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| COMMON SHARES OUTSTANDING           |   |   | 54,656,702                                  |   |   | 49,694,775       |   |   | 54,656,702     |   |   | 49,118,581 |   |   |               |   |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| COMPREHENSIVE INCOME (LOSS)         |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| NET LOSS                            |   | $      | (37,951                                     | )      | $      | (518,272         | )      | $      | (271,414       | )      | $      | (548,902   | )      | $      | (4,095,658         | )      |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| OTHER COMPREHENSIVE INCOME (LOSS)   |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| Foreign Currency Translation   |   |   | 524                                         |   |   | -                |   |   | (725           | )      |   | 2,367      |   |   | (4,085             | )      |
|                                |   |   |                                        |   |   |             |   |   |           |   |   |       |   |   |               |   |
| COMPREHENSIVE INCOME (LOSS)         |   | $      | (37,427                                     | )      | $      | (518,272         | )      | $      | (272,139       | )      | $      | (546,535   | )      | $      | (4,099,743         | )      |

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

Consolidated        Statements of Cash Flows

|                                                                               |   |   |                                              |   |   |     |   |   | From            |   |
|------------------------------------------------------------------------------------|--------|--------|---------------------------------------------------|--------|--------|----------|--------|--------|----------------------|--------|
|                                                                               |   |   |                                              |   |   |     |   |   | Inception on    |   |
|                                                                               |   |   |                                              |   |   |     |   |   | April 21, 1999  |   |
|                                                                               |   |   | For the Six months                    Ended  |   |   | Through  |   |
|                                                                               |   |   | June 30,                                     |   |   | June 30, |   |
|                                                                               |   |   | 2006                                              |   |   | 2005     |   |   | 2006                 |   |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
| CASH FLOWS FROM OPERATING ACTIVITIES:                                              |   |   |                                              |   |   |     |   |   |                 |   |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
| Net loss                                                                           |   | $      | (271,414                                          | )      | $      | (548,902 | )      | $      | (4,095,658           | )      |
| Adjustments to reconcile net loss to net cash                                      |   |   |                                              |   |   |     |   |   |                 |   |
| used in operating activities:                                                      |   |   |                                              |   |   |     |   |   |                 |   |
| Depletion                                                                     |   |   | 5,000                                             |   |   | 5,000    |   |   | 15,767               |   |
| Loss on abandonment of property                                               |   |   | -                                                 |   |   | -        |   |   | 25,481               |   |
| Gain on sale of Investment                                                    |   |   | (66,328                                           | )      |   | -        |   |   | (304,153             | )      |
| Common stock issued for services rendered                                     |   |   | 260,000                                           |   |   | 484,500  |   |   | 3,984,960            |   |
| Non-cash Effect from Foreign Currency                      Transalation       |   |   | 725                                               |   |   | 2,367    |   |   | (4,080               | )      |
| Changes in operating assets and liabilities:                                       |   |   |                                              |   |   |     |   |   |                 |   |
| Increase (Decrease) in accounts receivable                                    |   |   | (7,291                                            | )      |   | (751     | )      |   | (9,843               | )      |
| Increase (Decrease) in accounts payable - related                      Party  |   |   |                                              |   |   | 15,448   |   |   | 23,659               |   |
| Increase in accounts payable and accrued                      expenses        |   |   | 54,726                                            |   |   | -        |   |   | 60,635               |   |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
|  Net Cash Used in Operating Activities                                        |   |   | (24,582                                           | )      |   | (42,338  | )      |   | (303,232             | )      |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
| CASH FLOWS FROM INVESTING ACTIVITIES:                                              |   |   |                                              |   |   |     |   |   |                 |   |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
| Proceeds from sale of investments                                             |   |   | 74,972                                            |   |   | -        |   |   | 395,436              |   |
| Investing in new Oil & Gas working interests                              |   |   | (126,203                                          | )      |   |     |   |   | (290,205             | )      |
| Expenditures for oil and gas property                      development        |   |   |                                              |   |   | -        |   |   | (312,714             | )      |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
|  Net Cash Used in Investing Activities                                        |   |   | (51,231                                           | )      |   | -        |   |   | (207,483             | )      |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
| CASH FLOWS FROM FINANCING ACTIVITIES:                                              |   |   |                                              |   |   |     |   |   |                 |   |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
| Proceeds from issuance of common stock                                        |   |   | -                                                 |   |   | -        |   |   | 465,000              |   |
| Receipt of subscription receivable                                            |   |   | -                                                 |   |   | 48,750   |   |   | 48,750               |   |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
|  Net Cash Provided by Financing Activities                                    |   |   | -                                                 |   |   | 48,750   |   |   | 513,750              |   |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
| NET INCREASE (DECREASE) IN CASH                                                    |   |   | (75,813                                           | )      |   | 6,412    |   |   | 3,035                |   |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
| CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD                                   |   |   | 78,848                                            |   |   | 22,191   |   |   | -                    |   |
|                                                                               |   |   |                                              |   |   |     |   |   |                 |   |
| CASH AND CASH EQUIVALENTS AT END OF PERIOD                                         |   | $      | 3,035                                             |   | $      | 28,603   |   | $      | 3,035                |   |

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

|   |   |   |                                            |   |   |     |   |   | From            |   |
|--------|--------|--------|-------------------------------------------------|--------|--------|----------|--------|--------|----------------------|--------|
|   |   |   |                                            |   |   |     |   |   | Inception on    |   |
|   |   |   |                                            |   |   |     |   |   | April 21, 1999  |   |
|   |   |   | For the Six months                  Ended  |   |   | Through  |   |
|   |   |   | June 30,                                   |   |   | June 30, |   |
|   |   |   | 2006                                            |   |   | 2005     |   |   | 2006                 |   |
|   |   |   |                                            |   |   |     |   |   |                 |   |

| SUPPLEMENTAL CASH FLOW INFORMATION                   |   |   |    |   |   |    |   |   |      |   |
|------------------------------------------------------|--------|--------|---------|--------|--------|---------|--------|--------|-----------|--------|
|                                                 |   |   |    |   |   |    |   |   |      |   |
| CASH PAID FOR:                                       |   |   |    |   |   |    |   |   |      |   |
|                                                 |   |   |    |   |   |    |   |   |      |   |
|  Interest                                       |   | $      | -       |   | $      | -       |   | $      | -         |   |
|  Income taxes                                   |   | $      | -       |   | $      | -       |   | $      | -         |   |
|                                                 |   |   |    |   |   |    |   |   |      |   |
| NON-CASH FINANCING ACTIVITIES                        |   |   |    |   |   |    |   |   |      |   |
|                                                 |   |   |    |   |   |    |   |   |      |   |
|  Common stock issued for services rendered      |   | $      | 260,000 |   | $      | 484,500 |   | $      | 3,452,460 |   |
|  Common stock issued for retirement of payables |   | $      | -       |   | $      | -       |   | $      | 532,500   |   |

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

Notes        to the        Consolidated Financial Statements

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

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

|                                                                           |   |   | For the                              |   |
|--------------------------------------------------------------------------------|--------|--------|-------------------------------------------|--------|
|                                                                           |   |   | Three Months                  Ended  |   |
|                                                                           |   |   | June 30,                        |   |
|                                                                           |   |   | 2006                                      |   |   | 2005 |   |
|                                                                           |   |   |                                      |   |   |   |   |
|  Net Profit/(loss) available to                                           |   |   |                                      |   |   |   |   |
|  common shareholders                                                      |   | $      | (37,951                                   | )      | $ | (518,272 | ) |
|  Weighted average shares                                                  |   |   | 54,656,702                                |   |   | 49,694,775 |   |
|                                                                           |   |   |                                      |   |   |   |   |
|  Basic loss per share (based on weighted average                  shares) |   | $      | $(0.001                                   | )      | $ | $(0.01 | ) |

|                                                                           |   |    | For the                            |   |
|--------------------------------------------------------------------------------|--------|---------|-----------------------------------------|--------|
|                                                                           |   |    | Six Months                  Ended  |   |
|                                                                           |   |    | June 30,                      |   |
|                                                                           |   |    | 2006                                    |   |   | 2005 |   |
|                                                                           |   |    |                                    |   |   |   |   |
|  Net Profit/(loss) available to                                           |   |    |                                    |   |   |   |   |
|  common shareholders                                                      |   |  $ | (271,414)                               |   |  $ | (548,902) |   |
|  Weighted average shares                                                  |   |    | 54,656,702                              |   |   | 49,118,58  |   |
|                                                                           |   |    |                                    |   |   |   |   |
|  Basic loss per share (based on weighted average                  shares) |   |  $ | (0.005)                                 |   | $  | (0.01) |   |

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

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

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

| **(A)  ** | **PLAN OF OPERATION.** |
|---------------------|------------------------|

**(B) DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND              RESULTS              OF****OPERATIONS.**

**The Strachan Property**

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**The Strachan Property - Leduc region**
| 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. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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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.None.**

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

**Exhibit 31.**** Section 302            Certification**

**Exhibit 32.**** Certification Pursuant TO 18 USC            Section 1350**

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**SIGNATURES**

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

|  /s/Kulwant Sandher                   |   |  /s/Donald Jackson                    Wells |   |  /s/Joseph Kane       |
|--------------------------------------------|--------|--------------------------------------------------|--------|----------------------------|
| Kulwant Sandher President / CFO  |   | Donald Jackson Wells director               |   | Joseph Kane director  |

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**Exhibit          31 **

**Section 302          Certification**

***Page -              14***

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**CERTIFICATION PURSUANT TO SECTION 302**

|   |   |  I, Kulwant Sandher, certify that:  |
|--------|--------|-----------------------------------------------|

|   | (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. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

***Page -              15***

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**CERTIFICATION PURSUANT TO SECTION 302**

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

|   | (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. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

***Page                -                16***

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**Exhibit          32 **

**CERTIFICATION PURSUANT          TO          18 USC SECTION 1350**

***Page -              17***

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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**

***Page -              18***

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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**

***Page -              19***

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