Michael J. McDonagh
                                Attorney at Law
                           287 North Maple Grove Road
                               Boise, Idaho 83704
                            Telephone: (208) 323-1003
                            Facsimile: (208) 323-2439

                               February 20, 2006


Intrepid Technology & Resources, Inc.
501 West Broadway, Suite 200
Idaho Falls, Idaho 83204


RE: INTREPID TECHNOLOGY & RESOURCES, INC. (THE "CORPORATION)
REGISTRATION STATEMENT ON FORM S-8 (THE "REGISTRATION STATEMENT)


Gentlemen:

I  have  acted  as  special  counsel  to  the Corporation in connection with the
preparation of the Registration Statement filed with the Securities and Exchange
Commission  pursuant  to the Securities Act of 1933, as amended (the "1933 ACT")
relating  to  the  proposed  public  offering  of  up  to  2,000,000 shares (the
"SHARES")  of  the  Corporation's  common stock, par value $0.005 per share (the
"COMMON  STOCK").

I  am  furnishing  this  opinion  to  you  in  accordance with Item 601(b)(5) of
Regulation  S-K  promulgated under the 1933 Act for filing as Exhibit 5.1 to the
Registration  Statement.

I am familiar with the Registration Statement, I have examined the Corporation's
Articles  of  Incorporation,  as  amended  to date, the Corporation's Bylaws, as
amended  to  date,  and  minutes  and  resolutions  of  the  Company's  Board of
Directors. I have also examined such other documents, certificates, instruments,
and  corporate  records, and such statutes, decisions, and questions of law as I
have  deemed  necessary  or  appropriate  for  purposes  of  this  opinion.

Based  upon  and subject to the foregoing, it is my opinion that the Shares were
duly authorized for issuance by the Corporation and, when issued and paid for as
described  in  the  Corporation's  2005  Stock  Incentive  Plan, incorporated by
reference in the Registration Statement, will be validly issued, fully paid, and
nonassessable.  It  is also my opinion that any Shares issued to persons who are
not  "affiliates"  of  the  Corporation  as  defined  in  Rule  144 ("RULE 144")
promulgated  under  the  1933 Act may be issued without transfer restrictions or
legends because the shares are not "restricted securities" within the meaning of
Rule 144. Any shares issued to "affiliates" of the Company may be resold only in
accordance  with  Rule 144 and therefore the certificates evidencing such Shares
should  bear  appropriate  restrictive  legends.

I hereby consent to the filing of this opinion as an Exhibit to the Registration
Statement  and  to  the  use  of  my  name in the Prospectus constituting a part
thereof  in  connection  with  the  matters referred to under the caption "Legal
Matters."


                                        VERY TRULY YOURS

                                        /s/ Michael J. McDonagh
                                        -------------------------
                                        Michael J. McDonagh,
                                        Attorney at Law