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**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**

**March      31, 2006 **

Consolidated      Balance Sheets

Consolidated      Statements of Operations

Consolidated      Statements of Cash Flows

Notes      to the Consolidated Financial Statements

***Page          - 3***

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

Consolidated        Balance Sheets

|                                                                         |   |   |                             |   |   |                          |   |
|------------------------------------------------------------------------------|--------|--------|----------------------------------|--------|--------|-------------------------------|--------|
|                                                                         |   |   | March                  31,  |   |   | December                  31, |   |
|                                                                         |   |   | 2006                             |   |   | 2005                          |   |
|                                                                         |   |   |                             |   |   |                          |   |
| ASSETS                                                                  |   |   |                             |   |   |                          |   |
| CURRENT                  ASSETS                                              |   |   |                             |   |   |                          |   |
|                                                                         |   |   |                             |   |   |                          |   |
| Cash                                                                    |   | $      | 79,039                           |   | $      | 78,848                        |   |
| Accounts                  receivable                                    |   |   | 1,252                            |   |   | 2,546                         |   |
|                                                                         |   |   |                             |   |   |                          |   |
|  Total                  Current Assets                                  |   |   | 80,291                           |   |   | 81,394                        |   |
|                                                                         |   |   |                             |   |   |                          |   |
| OIL                  AND GAS PROPERTIES USING                                |   |   |                             |   |   |                          |   |
| FULL                  COST ACCOUNTING                                        |   |   |                             |   |   |                          |   |
|                                                                         |   |   |                             |   |   |                          |   |
| Properties                  subject to amortization                     |   |   | 256,519                          |   |   | 212,996                       |   |
| Accumulated                  amortization                               |   |   | (13,267                          | )      |   | (10,767                       | )      |
|                                                                         |   |   |                             |   |   |                          |   |
|  Net                  Oil and Gas Properties                            |   |   | 243,252                          |   |   | 202,229                       |   |
|                                                                         |   |   |                             |   |   |                          |   |
| OTHER                  ASSETS                                                |   |   |                             |   |   |                          |   |
|                                                                         |   |   |                             |   |   |                          |   |
| Investments                                                             |   |   | 147,007                          |   |   | 155,651                       |   |
|                                                                         |   |   |                             |   |   |                          |   |
|  Total                  Other Assets                                    |   |   | 147,007                          |   |   | 155,651                       |   |
|                                                                         |   |   |                             |   |   |                          |   |
|  TOTAL                  ASSETS                                          |   | $      | 470,550                          |   | $      | 439,274                       |   |
|                                                                         |   |   |                             |   |   |                          |   |
| LIABILITIES                  AND STOCKHOLDERS' EQUITY                        |   |   |                             |   |   |                          |   |
|                                                                         |   |   |                             |   |   |                          |   |
| CURRENT                  LIABILITIES                                         |   |   |                             |   |   |                          |   |
|                                                                         |   |   |                             |   |   |                          |   |
| Accounts                  payable                                       |   | $      | 9,974                            |   | $      | 5,958                         |   |
| Notes                  payable, related party                           |   |   | 23,658                           |   |   | 23,658                        |   |
|                                                                         |   |   |                             |   |   |                          |   |
|  Total                  Current Liabilities                             |   |   | 33,632                           |   |   | 29,616                        |   |
|                                                                         |   |   |                             |   |   |                          |   |
|  Total                  Liabilities                                     |   |   | 33,632                           |   |   | 29,616                        |   |
|                                                                         |   |   |                             |   |   |                          |   |
| STOCKHOLDERS'                  EQUITY                                        |   |   |                             |   |   |                          |   |
|                                                                         |   |   |                             |   |   |                          |   |
| Common                  stock, 100,000,000 shares authorized of $0.001  |   |   |                             |   |   |                          |   |
| par                  value, 55,385,984 and 48,535,984 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       |   |   | (4,057,707                       | )      |   | (3,824,242                    | )      |
|                                                                         |   |   |                             |   |   |                          |   |
|  Total                  Stockholders' Equity                            |   |   | 436,918                          |   |   | 409,658                       |   |
|                                                                         |   |   |                             |   |   |                          |   |
|  TOTAL                  LIABILITIES AND STOCKHOLDERS' EQUITY            |   | $      | 470,550                          |   | $      | 439,274                       |   |

***Page          - 4***

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

Consolidated        Statements of Operations

|                                                 |   |   |                                      |   |   |                            |   |   | From                           |   |
|------------------------------------------------------|--------|--------|-------------------------------------------|--------|--------|---------------------------------|--------|--------|-------------------------------------|--------|
|                                                 |   |   |                                      |   |   |                            |   |   | Inception                  on  |   |
|                                                 |   |   | For                  the             |   |   | April                  21, 1999 |   |
|                                                 |   |   | Three                  Months Ended  |   |   | Through                         |   |
|                                                 |   |   | March                  31,      |   |   | March                  31,      |   |
|                                                 |   |   | 2006                                      |   |   | 2005                            |   |   | 2006                                |   |
| REVENUE                                              |   |   |                                      |   |   |                            |   |   |                                |   |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
|  Royalties                  received            |   | $      | 243                                       |   | $      | 1,640                           |   | $      | 11,304                              |   |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
| EXPENSES                                             |   |   |                                      |   |   |                            |   |   |                                |   |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
| Cost                  of production             |   |   | -                                         |   |   | 2,565                           |   |   | 51,753                              |   |
| Depletion                                       |   |   | 2,500                                     |   |   | 2,500                           |   |   | 13,267                              |   |
| General                  and administrative     |   |   | 291,368                                   |   |   | 23,130                          |   |   | 4,273,204                           |   |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
|  Total                  Expenses                |   |   | 293,868                                   |   |   | 28,195                          |   |   | 4,338,224                           |   |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
| NET                  OPERATING LOSS                  |   |   | (293,625                                  | )      |   | (26,555                         | )      |   | (4,326,920                          | )      |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
| 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 |   | $      | (233,464                                  | )      | $      | (26,555                         | )      | $      | (4,057,707                          | )      |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
| Income                  tax                     |   | $      | -                                         |   | $      | -                               |   | $      | -                                   |   |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
| NET                  PROFIT/(LOSS)                   |   | $      | (233,464                                  | )      | $      | (26,555                         | )      | $      | (4,057,707                          | )      |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
| BASIC                  LOSS PER COMMON SHARE         |   | $      | (0.00                                     | )      | $      | (0.00                           | )      |   |                                |   |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
| WEIGHTED                  AVERAGE NUMBER OF          |   |   |                                      |   |   |                            |   |   |                                |   |
| COMMON                  SHARES OUTSTANDING           |   |   | 53,919,317                                |   |   | 48,535,984                      |   |   |                                |   |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
| COMPREHENSIVE                  INCOME (LOSS)         |   |   |                                      |   |   |                            |   |   |                                |   |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
| NET                  LOSS                            |   | $      | (233,464                                  | )      | $      | (26,555                         | )      | $      | (4,057,707                          | )      |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
| OTHER                  COMPREHENSIVE INCOME (LOSS)   |   |   |                                      |   |   |                            |   |   |                                |   |
| Foreign                  Currency Translation   |   |   | 524                                       |   |   | 2,367                           |   |   | (4,085                              | )      |
|                                                 |   |   |                                      |   |   |                            |   |   |                                |   |
| COMPREHENSIVE                  INCOME (LOSS)         |   | $      | (232,940                                  | )      | $      | (24,188                         | )      | $      | (4,061,792                          | )      |

***Page          - 5***

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

Consolidated        Statements of Cash Flows

|                                                                           |   |   |                                              |   |   | From                       |   |
|--------------------------------------------------------------------------------|--------|--------|---------------------------------------------------|--------|--------|----------------------------|--------|
|                                                                           |   |   |                                              |   |   |                       |   |   | Inception                  on  |   |
|                                                                           |   |   |                                              |   |   |                       |   |   | April                  21, 1999  |   |
|                                                                           |   |   | For                  the Three Months Ended  |   |   | Through                    |   |
|                                                                           |   |   | March                  31,              |   |   | March                  31, |   |
|                                                                           |   |   | 2006                                              |   |   | 2005                       |   |   | 2006 |   |
|                                                                           |   |   |                                              |   |   |                       |   |   |   |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES:                         |   |   |                                              |   |   |                       |   |   |   |   |
|                                                                           |   |   |                                              |   |   |                       |   |   |   |   |
| Net                  loss                                                      |   | $      | (233,464                                          | )      | $      | (784,001                   | )      | $ | (4,057,707 | ) |
| Adjustments                  to reconcile net loss to net cash                 |   |   |                                              |   |   |                       |   |   |   |   |
| used                  in operating activities:                                 |   |   |                                              |   |   |                       |   |   |   |   |
| Depletion                                                                 |   |   | 2,500                                             |   |   | 10,767                     |   |   | 13,267 |   |
| Loss                  on abandonment of property                          |   |   | -                                                 |   |   | 25,481                     |   |   | 25,481 |   |
| Gain                  on sale of Investment                               |   |   | (66,328                                           | )      |   |                       |   |   | (304,153 | ) |
| Common                  stock issued for services rendered                |   |   | 260,000                                           |   |   | 680,649                    |   |   | 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               |   |   | 1,294                                             |   |   | (4,809                     | )      |   | (1,258 | ) |
| Increase                  (Decrease) in accounts payable - related Party  |   |   |                                              |   |   | 23,659                     |   |   | 23,659 |   |
| Increase                  in accounts payable and accrued expenses        |   |   | 4,015                                             |   |   | 18,754                     |   |   | 9,975 |   |
|                                                                           |   |   |                                              |   |   |                       |   |   |   |   |
|  Net                  Cash Used in Operating Activities                   |   |   | (31,258                                           | )      |   | (31,867                    | )      |   | (309,856 | ) |
|                                                                           |   |   |                                              |   |   |                       |   |   |   |   |
| CASH                  FLOWS FROM INVESTING ACTIVITIES:                         |   |   |                                              |   |   |                       |   |   |   |   |
|                                                                           |   |   |                                              |   |   |                       |   |   |   |   |
| Proceeds                  from sale of investments                        |   |   | 74,972                                            |   |   | 56,706                     |   |   | 395,436 |   |
| Investing                  in new Oil & Gas working interests         |   |   | (43,523                                           | )      |   |                       |   |   | (207,577 | ) |
| Expenditures                  for oil and gas property development        |   |   |                                              |   |   | (12,042                    | )      |   | (312,714 | ) |
|                                                                           |   |   |                                              |   |   |                       |   |   |   |   |
|  Net                  Cash Used in Investing Activities                   |   |   | 31,449                                            |   |   | 44,664                     |   |   | (124,855 | ) |
|                                                                           |   |   |                                              |   |   |                       |   |   |   |   |
| CASH                  FLOWS FROM FINANCING ACTIVITIES:                         |   |   |                                              |   |   |                       |   |   |   |   |
|                                                                           |   |   |                                              |   |   |                       |   |   |   |   |
| Proceeds                  from issuance of common stock                   |   |   | -                                                 |   |   | -                          |   |   | 465,000 |   |
| Receipt                  of subscription receivable                       |   |   | -                                                 |   |   | -                          |   |   | 48,750 |   |
| #                                                                              |   |   |                                              |   |   |                       |   |   |   |   |
|                                                                           |   |   |                                              |   |   |                       |   |   |   |   |
|  Net                  Cash Provided by Financing Activities               |   |   | -                                                 |   |   | -                          |   |   | 513,750 |   |
|                                                                           |   |   |                                              |   |   |                       |   |   |   |   |
|                                                                           |   |   |                                              |   |   |                       |   |   |   |   |
| NET                  INCREASE (DECREASE) IN CASH                               |   |   | 191                                               |   |   | 12,797                     |   |   | 79,039 |   |
|                                                                           |   |   |                                              |   |   |                       |   |   |   |   |
| CASH                  AND CASH EQUIVALENTS AT BEGINNING OF PERIOD              |   |   | 78,848                                            |   |   | 9,394                      |   |   | - |   |
|                                                                           |   |   |                                              |   |   |                       |   |   |   |   |
| CASH                  AND CASH EQUIVALENTS AT END OF PERIOD                    |   | $      | 79,039                                            |   | $      | 22,191                     |   | $ | 79,039 |   |

***Page          - 6***

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

|                                                                  |   |   |                                              |   |   |                       |   |   | From                             |   |
|-----------------------------------------------------------------------|--------|--------|---------------------------------------------------|--------|--------|----------------------------|--------|--------|---------------------------------------|--------|
|                                                                  |   |   |                                              |   |   |                       |   |   | Inception                  on    |   |
|                                                                  |   |   |                                              |   |   |                       |   |   | April                  21, 1999  |   |
|                                                                  |   |   | For                  the Three Months Ended  |   |   | Through                    |   |
|                                                                  |   |   | March                  31,              |   |   | March                  31, |   |
|                                                                  |   |   | 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                                           |   | $      | 680,649                    |   | $      | 3,452,460                             |   |
|  Common                  stock issued for retirement of payables |   | $      | -                                                 |   | $      | -                          |   | $      | 532,500                               |   |

***Page            - 7***

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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   |   |
|                                                     |   |                               | March                31,  |   |
|                                                     |   |                               | 2006 |   |   | 2005 |   |
|  Net              Profit/(loss) available to        |   |                               |   |   |   |   |   |
|  common              shareholders    |   | $                                  | (233,464 | ) | $ | (227,552 | ) |
|                                                     |   |                               |   |   |   |   |   |
|  Weighted              average shares               |   |                               | 53,919,317 |   |   | 44,534,181 |   |
|                                                     |   |                               |   |   |   |   |   |
|  Basic              loss per share (based           |   |                               |   |   |   |   |   |
|  on              weighted average shares)           |   | $                                  | 0.00 |   | $ | (0.01 | ) |

***Page            - 8***

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

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

***Page          - 9***

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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.        *
*Period        to corresponding period comparisons of our development stage company are        not        considered meaningful. Sequential periodic comparisons are more meaningful        and        to the point*

**Results        of Operations**

***Page            - 10***

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**The        Strachan Property**

**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. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**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**
**.        None**

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

**Exhibit        31. Section 302 Certification**

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

***Page            - 12***

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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  |

***Page            - 13***

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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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