Exhibit 5.1        Opinion and Consent of Counsel


Legal Opinion and Consent of Counsel

THE O'NEAL LAW FIRM, P.C.
17100 E. Shea Boulevard
Suite 400-D
Fountain Hills, Arizona 85268
(480) 812-5058 (phone)
(480) 816-9241 (fax)

OPINION OF COUNSEL AND CONSENT OF COUNSEL

TO: Board of Directors
    Tank Sports, Inc.

RE: Registration Statement on Form SB-2

Ladies and Gentlemen:

As counsel to Tank Sports,  Inc., a California  corporation (the "Company"),  we
have participated in the preparation of the Company's  Registration Statement on
Form SB-2 filed with the  Securities  and  Exchange  Commission  pursuant to the
Securities Act of 1933, as amended,  relating to the  registration  of 1,446,500
shares of the  Company's  $0.001  par value  common  stock.  As  counsel  to the
Company,  we have  examined  such  corporate  records,  certificates  and  other
documents of the Company, and made inquiries of such officers of the Company, as
we have deemed  necessary or appropriate  for purposes of this opinion.  We have
also examined the applicable laws and constitutional  provisions of the State of
California,   and  reported  judicial  decisions   interpreting  such  laws  and
provisions. Based upon such examinations,  we are of the opinion that the shares
of the  Company's  common  stock,  when  issued in the  manner  set forth in the
Registration  Statement,  will be validly issued,  fully paid and non-assessable
shares of the shares of the common stock of the Company in  accordance  with the
applicable laws and  constitutional  provisions of the State of California,  and
reported judicial decisions  interpreting such laws and provisions.  . We hereby
consent to the  inclusion  of this  Opinion  as an  exhibit to the  Registration
Statement  on Form  SB-2  filed by the  Company  and the  reference  to our firm
contained therein under "Legal Matters".

Sincerely,


 /s/ THE O'NEAL LAW FIRM, P.C.
- -------------------------------
     Fountain Hills, Arizona



     DATED: November 21, 2005.