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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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**CONSOLIDATED FINANCIAL        STATEMENTS**

**September 30,        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

| ASSETS                                                                           |   |   |                                     |   |   |                              |   |
|----------------------------------------------------------------------------------|--------|--------|------------------------------------------|--------|--------|-----------------------------------|--------|
|                                                                             |   |   | September                      30,  |   |   | December                      31, |   |
|                                                                             |   |   | 2006                                     |   |   | 2005                              |   |
|                                                                             |   |   | Unaudited                           |   |   |                              |   |
| CURRENT                      ASSETS                                              |   |   |                                     |   |   |                              |   |
|                                                                             |   |   |                                     |   |   |                              |   |
| Cash                                                                        |   | $      | 2,052                                    |   | $      | 78,848                            |   |
| Accounts                      receivable                                    |   |   | 1,252                                    |   |   | 2,546                             |   |
|                                                                             |   |   |                                     |   |   |                              |   |
|  Total                      Current Assets                                  |   |   | 3,304                                    |   |   | 81,394                            |   |
|                                                                             |   |   |                                     |   |   |                              |   |
| OIL                      AND GAS PROPERTIES USING                                |   |   |                                     |   |   |                              |   |
| FULL                      COST ACCOUNTING                                        |   |   |                                     |   |   |                              |   |
|                                                                             |   |   |                                     |   |   |                              |   |
| Properties                      subject to amortization                     |   |   | 674,486                                  |   |   | 212,996                           |   |
| Accumulated                      amortization                               |   |   | (18,267                                  | )      |   | (10,767                           | )      |
|                                                                             |   |   |                                     |   |   |                              |   |
|  Net                      Oil and Gas Properties                            |   |   | 656,219                                  |   |   | 202,229                           |   |
|                                                                             |   |   |                                     |   |   |                              |   |
| OTHER                      ASSETS                                                |   |   |                                     |   |   |                              |   |
|                                                                             |   |   |                                     |   |   |                              |   |
| Investments                                                                 |   |   | 1,013,053                                |   |   | 155,651                           |   |
|                                                                             |   |   |                                     |   |   |                              |   |
|  Total                      Other Assets                                    |   |   | 1,013,053                                |   |   | 155,651                           |   |
|                                                                             |   |   |                                     |   |   |                              |   |
|  TOTAL                      ASSETS                                          |   | $      | 1,672,576                                |   | $      | 439,274                           |   |
|                                                                             |   |   |                                     |   |   |                              |   |
| LIABILITIES                      AND STOCKHOLDERS' EQUITY                        |   |   |                                     |   |   |                              |   |
|                                                                             |   |   |                                     |   |   |                              |   |
| CURRENT                      LIABILITIES                                         |   |   |                                     |   |   |                              |   |
|                                                                             |   |   |                                     |   |   |                              |   |
| Accounts                      payable                                       |   | $      | 114,449                                  |   | $      | 5,958                             |   |
| Notes                      payable, related party                           |   |   | 23,658                                   |   |   | 23,658                            |   |
|                                                                             |   |   |                                     |   |   |                              |   |
|  Total                      Current Liabilities                             |   |   | 138,107                                  |   |   | 29,616                            |   |
|                                                                             |   |   |                                     |   |   |                              |   |
|  Total                      Liabilities                                     |   |   | 138,107                                  |   |   | 29,616                            |   |
|                                                                             |   |   |                                     |   |   |                              |   |
| STOCKHOLDERS'                      EQUITY                                        |   |   |                                     |   |   |                              |   |
|                                                                             |   |   |                                     |   |   |                              |   |
| Common                      stock, 100,000,000 shares authorized of $0.001  |   |   |                                     |   |   |                              |   |
| par                      value, 56,985,984 and 53,385,984 shares issued     |   |   |                                     |   |   |                              |   |
| and                      outstanding, respectively                          |   |   | 56,987                                   |   |   | 53,387                            |   |
| Capital                      in excess of par value                         |   |   | 4,569,723                                |   |   | 4,185,323                         |   |
| Subscription                      receivable                                |   |   | -                                        |   |   | -                                 |   |
| Accumulated                      other comprehensive income                 |   |   | (4,085                                   | )      |   | (4,810                            | )      |
| Deficit                      accumulated during the development stage       |   |   | (3,088,156                               | )      |   | (3,824,242                        | )      |
|                                                                             |   |   |                                     |   |   |                              |   |
|  Total                      Stockholders' Equity                            |   |   | 1,534,469                                |   |   | 409,658                           |   |
|                                                                             |   |   |                                     |   |   |                              |   |
|  TOTAL                      LIABILITIES AND STOCKHOLDERS' EQUITY            |   | $      | 1,672,576                                |   | $      | 439,274                           |   |
|                                                                             |   |   |                                     |   |   |                              |   |

**Page            - 4**

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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  |   |   | Nine                    Months Ended |   |   | Through                           |   |
|                                                       |   |   | September                    30,       |   |   | September                    30,     |   |   | September                    30,  |   |
|                                                       |   |   | 2006                                        |   |   | 2005                                 |   |   | 2006                              |   |   | 2005 |   |   | 2006 |   |
| REVENUE                                                    |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
|  Royalties                    received                |   | $      | 784                                         |   | $      | -                                    |   | $      | 9,612                             |   | $      | 1,640 |   | $ | 19,889 |   |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| EXPENSES                                                   |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| Cost                    of production                 |   |   | -                                           |   |   | -                                    |   |   | -                                 |   |   | 2,565 |   |   | 51,753 |   |
| Depletion                                             |   |   | 2,500                                       |   |   | 2,500                                |   |   | 7,500                             |   |   | 7,500 |   |   | 15,767 |   |
| General                    and administrative         |   |   | 230,335                                     |   |   | 1,012                                |   |   | 565,739                           |   |   | 543,989 |   |   | 4,317,240 |   |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
|  Total                    Expenses                    |   |   | 232,835                                     |   |   | 3,512                                |   |   | 573,239                           |   |   | 554,054 |   |   | 4,384,760 |   |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| NET                    OPERATING LOSS                      |   |   | (232,051                                    | )      |   | (3,512                               | )      |   | (563,627                          | )      |   | (552,414 | ) |   | (4,364,871 | ) |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| OTHER                    INCOME (EXPENSE)                  |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| Other                    income                       |   |   | 336,702                                     |   |   | 237,825                              |   |   | 396,863                           |   |   | 237,825 |   |   | 272,505 |   |
| Unrealised                    Gain on WIN Investment  |   |   | 902,851                                     |   |   | -                                    |   |   | 902,851                           |   |   | - |   |   | 902,851 |   |
| Interest                    expense                   |   |   | -                                           |   |   | -                                    |   |   | -                                 |   |   | - |   |   | (3,292 | ) |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
|  Total                    Other Income (Expense)      |   |   | 1,239,553                                   |   |   | 237,825                              |   |   | 1,299,714                         |   |   | 237,825 |   |   | 1,172,064 |   |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| NET                    PROFIT/(LOSS) BEFORE INCOME TAX     |   | $      | 1,007,502                                   |   | $      | 234,313                              |   | $      | 736,088                           |   | $      | (314,589 | ) | $ | (3,192,807 | ) |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| Income                    tax                         |   | $      | -                                           |   | $      | -                                    |   | $      | -                                 |   | $      | - |   | $ | - |   |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| NET                    PROFIT/(LOSS)                       |   | $      | 1,007,502                                   |   | $      | 234,313                              |   | $      | 736,088                           |   | $      | (314,589 | ) | $ | (3,192,807 | ) |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| BASIC                    LOSS PER COMMON SHARE             |   | $      | 0.02                                        |   | $      | 0.00                                 |   | $      | 0.01                              |   | $      | (0.01 | ) |   |   |   |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| WEIGHTED                    AVERAGE NUMBER OF              |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| COMMON                    SHARES OUTSTANDING               |   |   | 56,985,984                                  |   |   | 49,694,775                           |   |   | 56,985,984                        |   |   | 49,882,687 |   |   |   |   |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| COMPREHENSIVE                    INCOME (LOSS)             |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| NET                    LOSS                                |   | $      | 1,007,502                                   |   | $      | 234,313                              |   | $      | 736,088                           |   | $      | (314,589 | ) | $ | (3,192,807 | ) |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| OTHER                    COMPREHENSIVE INCOME (LOSS)       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| Foreign                    Currency Translation       |   |   | -                                           |   |   | -                                    |   |   | (725                              | )      |   | 2,367 |   |   | (4,085 | ) |
|                                                       |   |   |                                        |   |   |                                 |   |   |                              |   |   |   |   |   |   |   |
| COMPREHENSIVE                    INCOME (LOSS)             |   | $      | 1,007,502                                   |   | $      | 234,313                              |   | $      | 735,363                           |   | $      | (312,222 | ) | $ | (3,196,892 | ) |

**Page            - 5**

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

Consolidated        Statements of Cash Flows

|                                                                       |   |   |                                                     |   |   | From                             |   |
|----------------------------------------------------------------------------|--------|--------|----------------------------------------------------------|--------|--------|----------------------------------|--------|
|                                                                       |   |   |                                                     |   |   |                             |   |   | Inception                    on  |   |
|                                                                       |   |   |                                                     |   |   |                             |   |   | April                    21, 1999  |   |
|                                                                       |   |   | For                    the Nine months Ended   |   |   | Through                          |   |
|                                                                       |   |   | September                    30,               |   |   | September                    30, |   |
|                                                                       |   |   | 2006                                                     |   |   | 2005                             |   |   | 2006 |   |
|                                                                       |   |   |                                                     |   |   |                             |   |   |   |   |
|                                                                       |   |   |                                                     |   |   |                             |   |   |   |   |
|  CASH                  FLOWS FROM OPERATING ACTIVITIES:               |   |   |                                                     |   |   |                             |   |   |   |   |
|                                                                       |   |   |                                                     |   |   |                             |   |   |   |   |
|  Net                  loss                                            |   | $      | 736,088                                                  |   | $      | (314,589                         | )      | $ | (3,088,156 | ) |
| Adjustments                  to reconcile net loss to net cash             |   |   |                                                     |   |   |                             |   |   |   |   |
| used                    in operating activities:                           |   |   |                                                     |   |   |                             |   |   |   |   |
| Depletion                                                                  |   |   | 7,500                                                    |   |   | 7,500                            |   |   | 18,267 |   |
| Loss                    on abandonment of property                         |   |   | -                                                        |   |   | -                                |   |   | 25,481 |   |
| Gain                    on sale of Investment                              |   |   | (1,239,553                                               | )      |   | -                                |   |   | (1,477,378 | ) |
| Common                    stock issued for services rendered               |   |   | 388,000                                                  |   |   | 484,500                          |   |   | 4,112,960 |   |
| Non-cash                    Effect from Foreign Currency Translation       |   |   | 725                                                      |   |   | 524                              |   |   | (4,080 | ) |
| Changes                  in operating assets and liabilities:              |   |   |                                                     |   |   |                             |   |   |   |   |
| Increase                    (Decrease) in accounts receivable              |   |   | 1,294                                                    |   |   | (260,993                         | )      |   | (9,843 | ) |
| Increase                    (Decrease) in accounts payable - related Party |   |   |                                                     |   |   | -                                |   |   | 23,659 |   |
| Increase                    in accounts payable and accrued expenses       |   |   | 108,489                                                  |   |   | 171,889                          |   |   | 114,398 |   |
|                                                                       |   |   |                                                     |   |   |                             |   |   |   |   |
| Net                    Cash Used in Operating Activities                   |   |   | 2,543                                                    |   |   | 88,831                           |   |   | (284,692 | ) |
|                                                                       |   |   |                                                     |   |   |                             |   |   |   |   |
|  CASH                  FLOWS FROM INVESTING ACTIVITIES:               |   |   |                                                     |   |   |                             |   |   |   |   |
|                                                                       |   |   |                                                     |   |   |                             |   |   |   |   |
| Proceeds                    from sale of investments                       |   |   | 382,151                                                  |   |   | 25,936                           |   |   | 702,615 |   |
| Investing                    in new Oil & Gas working interests        |   |   | (461,490                                                 | )      |   | (164,054                         | )      |   | (616,907 | ) |
| Expenditures                    for oil and gas property development       |   |   |                                                     |   |   | -                                |   |   | (312,714 | ) |
|                                                                       |   |   |                                                     |   |   |                             |   |   |   |   |
| Net                    Cash Used in Investing Activities                   |   |   | (79,339                                                  | )      |   | (138,118                         | )      |   | (227,006 | ) |
|                                                                       |   |   |                                                     |   |   |                             |   |   |   |   |
|  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                     |   |   | (76,796                                                  | )      |   | (537                             | )      |   | 2,052 |   |
|                                                                       |   |   |                                                     |   |   |                             |   |   |   |   |
|  CASH                  AND CASH EQUIVALENTS AT BEGINNING OF PERIOD    |   |   | 78,848                                                   |   |   | 22,191                           |   |   | - |   |
|                                                                       |   |   |                                                     |   |   |                             |   |   |   |   |
|  CASH                  AND CASH EQUIVALENTS AT END OF PERIOD          |   | $      | 2,052                                                    |   | $      | 21,654                           |   | $ | 2,052 |   |

**Page            - 6**

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

|                                                                    |   |   |                                                     |   |   | From                             |   |
|-------------------------------------------------------------------------|--------|--------|----------------------------------------------------------|--------|--------|----------------------------------|--------|
|                                                                    |   |   |                                                     |   |   |                             |   |   | Inception                    on  |   |
|                                                                    |   |   |                                                     |   |   |                             |   |   | April                    21, 1999  |   |
|                                                                    |   |   | For                    the Nine Months Ended   |   |   | Through                          |   |
|                                                                    |   |   | September                    30,               |   |   | September                    30, |   |
|                                                                    |   |   | 2006                                                     |   |   | 2005                             |   |   | 2006 |   |
|                                                                    |   |   |                                                     |   |   |                             |   |   |   |   |
| SUPPLEMENTAL                    CASH FLOW INFORMATION                   |   |   |                                                     |   |   |                             |   |   |   |   |
|                                                                    |   |   |                                                     |   |   |                             |   |   |   |   |
| CASH                    PAID FOR:                                       |   |   |                                                     |   |   |                             |   |   |   |   |
|                                                                    |   |   |                                                     |   |   |                             |   |   |   |   |
|  Interest                                                          |   | $      | -                                                        |   | $      | -                                |   | $ | - |   |
|  Income                    taxes                                   |   | $      | -                                                        |   | $      | -                                |   | $ | - |   |
|                                                                    |   |   |                                                     |   |   |                             |   |   |   |   |
| NON-CASH                    FINANCING ACTIVITIES                        |   |   |                                                     |   |   |                             |   |   |   |   |
|                                                                    |   |   |                                                     |   |   |                             |   |   |   |   |
|  Common                    stock issued for services rendered      |   | $      | 388,000                                                  |   | $      | 484,500                          |   | $ | 3,580,460 |   |
|  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  |   |
|                                                                                              |   |                                   | September                    30,       |   |
|                                                                                              |   |                                   | 2006                                        |   |   | 2005 |   |
|                                                                                              |   |                                   |                                        |   |   |   |   |
|  Net                  Profit/(loss) available to                                             |   |                                   |                                        |   |   |   |   |
|  common                  shareholders                                              |   | $                                      | $1,007,502                                  |   | $ | 234,313 |   |
|                                                                                              |   |                                   |                                        |   |   |   |   |
|  Weighted                  average shares                                     |   |                                   | 56,985,984                                  |   |   | 49,694,775 |   |
|                                                                                              |   |                                   |                                        |   |   |   |   |
|  Basic                  income per share (based on weighted                  average shares) |   | $                                      | $0.02                                       |   | $ | $0.00 |   |
|                                                                                              |   |                                   |                                        |   |   |   |   |

|                                                                                            |   |   For                    the |                                             |
|-------------------------------------------------------------------------------------------------|--------|----------------------------------------|--------------------------------------------------|
|                                                                                            |   |                                   | Nine                    Months Ended   |   |
|                                                                                            |   |                                   | September                    30,            |   |
|                                                                                            |   |                                   | 2006                                             |   |   | 2005 |   |
|                                                                                            |   |                                   |                                             |   |   |   |   |
|  Net                  Profit/(loss) available to                                           |   |                                   |                                             |   |   |   |   |
|  common                  shareholders                                                      |   | $                                      | $736,088                                         |   | $ | (314,589 | ) |
|                                                                                            |   |                                   |                                             |   |   |   |   |
|  Weighted                  average shares                                                  |   |                                   | 56,985,984                                       |   |   | 49,882,687 |   |
|                                                                                            |   |                                   |                                             |   |   |   |   |
|  Basic                  loss per share (based on weighted                  average shares) |   | $                                      | $0.01                                            |   | $ | $(0.01 | $) |
|                                                                                            |   |                                   |                                             |   |   |   |   |

**Page              - 8**

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

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

**Page            - 9**

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

**Page                - 10**

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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**

**Page              - 11**

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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. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Page              - 12**

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**Mississippi              Prospect**

| 1.   | On                      or before October 1st,                      2006 $200,000 to be employed in the further development of                      prospects on                      lands in Mississippi and Louisiana. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2.   | On                      or before November 1st,                      2006, $100,000 to be employed in the further development of                      prospects on                      lands in Mississippi and Louisiana. |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**General              & Administrative Costs**

**Liquidity**

**Page                  - 13**

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**Page                  - 14**

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**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                - 15**

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**SIGNATURES**

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

**Page              - 16**

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**Exhibit          31 **

**Section 302          Certification**

**Page              - 17**

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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              - 18**

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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                - 19**

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**Exhibit          32 **

**CERTIFICATION PURSUANT          TO          18 USC SECTION 1350**

**Page              - 20**

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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              - 21**

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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              - 22**

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