Exhibit 23.1 Consent of Independent Auditor

            CONCENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We  consent  to the use,  in the  registration  statement  on Form  SB-2 of Tank
Sports,  Inc.,  of our  report  dated  September  12,  2005 on our audits of the
financial  statements  of Tank Sports,  Inc. as of February  28,  2005,  and the
results of its  operations  and cash flows for each of the two years then ended,
and the reference to us under the caption "Experts".




/s/ Kabani & Company, Inc.
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Kabani & Company, Inc.
Los Angeles, California


November 22, 2005