EXHIBIT 99.3

                                  CERTIFICATION
            Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002


I, Garth A.C. MacRae, certify that:

1.      I have reviewed this annual report on Form 40-F of Breakwater Resources
        Ltd.;

2.      Based on my knowledge, this report does not contain any untrue statement
        of a material fact or omit to state a material fact necessary to make
        the statements made, in light of the circumstances under which such
        statements were made, not misleading with respect to the period covered
        by this report;

3.      Based on my knowledge, the financial statements, and other financial
        information included in this report, fairly present in all material
        respects the financial condition, results of operations and cash flows
        of the issuer as of, and for, the periods presented in this report;

4.      The issuer's other certifying officer(s) and I are responsible for
        establishing and maintaining disclosure controls and procedures (as
        defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal
        control over financial reporting (as defined in Exchange Act Rules
        13a-15(f) and 15d-15(f)) for the issuer and have:

        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
                issuer, including its consolidated subsidiaries, is made known
                to us by others within those entities, particularly during the
                period in which this report is being prepared;

        b)      Designed such internal control over financial reporting, or
                caused 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 accounting principles;

        c)      Evaluated the effectiveness of the 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 issuer's internal
                control over financial reporting that occurred during the period
                covered by the annual report that has materially affected, or is
                reasonably likely to materially affect, the issuer's internal
                control over financial reporting; and

5.      The issuer's other certifying officer(s) and I have disclosed, based on
        our most recent evaluation of internal control over financial reporting,
        to the issuer's auditors and the audit committee of the issuer's board
        of directors (or persons performing the equivalent functions):


        A)      All significant deficiencies and material weaknesses in the
                design or operation of internal control over financial reporting
                which are reasonably likely to adversely affect the issuer's
                ability to record, process, summarize and report financial
                information; and

        B)      Any fraud, whether or not material, that involves management or
                other employees who have a significant role in the issuer's
                internal control over financial reporting.

"Garth A.C. MacRae"
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Garth A.C. MacRae
President and Chief Executive Officer

Date:  March 31, 2005