EXHIBIT 99.1

FOR IMMEDIATE RELEASE                                  CONTACT:  Greg Strzynski
May 14, 2004                                           PHONE:  989-725-8354


                       SPORTS RESORTS INTERNATIONAL, INC.
                       REPORTS FIRST QUARTER 2004 RESULTS

OWOSSO, Mich. -Sports Resorts International, Inc. (the "Company") (Nasdaq
Smallcap: SPRI) today reported its operating results for the first quarter of
2004.

For the quarter ending March 31, 2004, Sports Resorts recorded revenue of
$4,670,000 as compared to revenue of $4,388,000 the same period in 2003. For the
quarter ending March 31, 2004, the Company reported a net loss of $398,000 or
$(.01) per share. For the same period in 2003, the Company reported a net loss
of $208,000 or $(0.0) per share.

The Company's 2004 First Quarter Report on Form 10-Q has been filed with the
U.S. Securities and Exchange Commission and is available from the Company upon
request.

Currently, the Company through its wholly-owned subsidiaries, manufacturers and
markets high-quality drop-in bedliners and other truck accessories for the
original equipment manufacturers and automotive aftermarket business and owns
and operates a multi-purpose motor sports facility located near Brainerd, Minn.

Certain statements included in this press release are "forward-looking"
statements, such as those relating to anticipated events or activities. The
Company's performance and financial results could differ materially from those
reflected in the forward-looking statements due to financial, economic,
regulatory and political factors as described in the Company's filings with the
Securities and Exchange Commission. Therefore, current or prospective investors
are cautioned not to place undue reliance on any such forward-looking
statements. The Company does not undertake any obligation to publicly update or
revise any forward-looking statements, whether as a result of new information or
future events.

For further information contact Investor Relations at 989-725-8354.