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                                                                     EXHIBIT 5.1

                           [CLARK, WILSON LETTERHEAD]

December 9, 1999

SmarTire Systems, Inc.
150 - 13151 Vanier Place
Richmond, British Columbia
V6V 2J1

Dear Sirs:

     RE:  REGISTRATION STATEMENT ON FORM S-8

     We are counsel to SmarTire Systems Inc. (the "Company"), a British
Columbia corporation, and have assisted in the preparation of the Registration
Statement of the Company on Form S-8 (the "Registration Statement") covering
10,000 common shares (the "Shares") in the capital of the Company granted or
issuable pursuant to a Management Agreement (the "Agreement").

     We have examined originals or copies, certified or otherwise identified
to our satisfaction of the resolutions of the directors of the Company with
respect to the matters herein. We have also examined such statutes and public
and corporate records of the Company, and have considered such questions of law
as we have deemed relevant and necessary as a basis for the opinion expressed
herein. We have for the purposes of this opinion assumed the genuineness of all
signatures examined by us, the authenticity of all documents and records
submitted to us as originals and the conformity to all original documents of
all documents submitted to us as certified, photostatic or facsimile copies.

     Based upon and subject to the foregoing, and subject to the qualifications
hereinafter expressed, we are of the opinion that each Share to be issued and
sold by the Company pursuant to the Registration Statement will be, when sold
and paid for pursuant to the terms of the Agreement, validly issued, fully paid
and non-assessable.

     We are barristers and solicitors qualified to practice law in the Province
of British Columbia and the State of California. Our opinion expressed above is
limited to the present laws of the Province of British Columbia and of the
federal laws of Canada and the United States. This opinion is being furnished
solely in connection with the filing of the Registration Statement with the
Securities and Exchange Commission, and we hereby consent to the use of this
opinion as an exhibit to the Registration Statement. This opinion may not be
relied upon, used by or distributed to any person or entity for any other
purpose without our prior written consent.

                                        Yours truly,

                                        CLARK, WILSON

                                        /s/ CLARK, WILSON
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