Exhibit 23.1

            CONCENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



     We consent to the use, in the registration  statement on Form SB-2A 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.
- ---------------------------
Kabani & Company, Inc.
Los Angeles, California


February 10, 2006