[SPORTS RESORTS INTERNATIONAL INC. LOGO]

                       SPORTS RESORTS INTERNATIONAL, INC.
                                 951 AIKEN ROAD
                             OWOSSO, MICHIGAN 48867



                                 MARCH 1, 2006


Dear Shareholder:

     Sports Resorts International, Inc. (the "Company") is offering to purchase
any and all of the outstanding shares of its common stock (the "Shares") from
existing shareholders for a purchase price of $1.00 per share, net to seller in
cash. Although the offer is being made to all holders of the Shares, Donald J.
Williamson, his spouse and children (collectively, the "Continuing
Shareholders") have advised the Company that they do not intend to tender any of
their Shares pursuant to this offer.

     This offer provides shareholders with an opportunity to sell their Shares
for a price higher than those recently available and without the transaction
costs and liquidity limitations of the public market.

     The offer is explained in detail in the enclosed Offer to Purchase and
Letter of Transmittal. We encourage you to read these materials carefully before
making any decision with respect to the offer. The instructions on how to tender
Shares are also explained in detail in the accompanying materials.

     On December 12, 2005 the closing sale price per share for the Company's
common stock on NASDAQ was $.72. Any shareholder tendering Shares directly to
Registrar & Transfer Company, the depositary for the transaction and whose
Shares are purchased in the offer, will receive the net purchase price in cash
and will not generally incur the usual transaction costs associated with
open-market transactions.

     The Board of Directors has determined that the 1.00 price per share
is fair to unaffiliated shareholders, however, the Board does not make any
recommendation regarding whether or not you should tender your Shares in the
Offer.


     The offer will expire at 5:00 P.M., Eastern Time, on March 29, 2006,
unless extended by the Company. If you have any questions or requests for
assistance or for additional copies of the Offer to Purchase, the Letter of
Transmittal and the Notice of Guaranteed Delivery, you may call Gregory T.
Strzynski, the information agent for the transaction, at (877) 725-7335.


                                          Sincerely

                                          SPORTS RESORTS INTERNATIONAL, INC.