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Giant Motorsports, Inc. Stock symbol: GMOS.OB……….………………………..….Ave daily volume: 15,000, float: 2.4mm

Stock price 4/22/05: $1.20……………………..…………………...Common shares: 4/22/05: 12mm

52-week price range: $ 0.56 - 2.85…….……..………..…….Equity market capitalization $14.4mm

Recent News…..Stock Price…..Chart…..SEC Filings

Listen to the Interview with Russ Haehn, CEO

BUSINESS

Innovative, large format, destination stores

For motorcycles, all terrain vehicles (ATVs), accessories, clothing

REVENUE GUIDANCE

GMOS indicates it expects $100 million in sales for the year ending December 31, 2005

A 25% increase over 2004

Based on organic growth.

See 'Compare & Contrast' below

RECENT DEVELOPMENTS

GMOS announced recently the close of a lease agreement that will triple capacity at its Chicago-area location, moving to a 95,000 square foot location

Finance subsidiary formed to attempt to provide direct financing to purchasers of GMOS's motorcycles and other powersports products. GMOS currently outsources $22 million on an annual basis in financing for its customers

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MARKET & COMPANY DATA

Address: 13134 State Route 62, Salem, OH 44460

Tel: 440-439-9480, Fax: 440.439.9253 CEO: Russell A. Haehn Web Sites: http://www.giantcorporate.com/

Ohio's Largest Motorsports Dealer: http://www.andrewscycles.com/

The #1 Motorsports dealership in the Midwest: http://www.chicagocycle.com/

State of Incorp: Nevada

Auditors: Bagell, Josephs & Company, L.L.C.

Transfer Agent: Pacific Stock Transfer Company

Investor Contact: Greg Haehn, 440-439-9480, giantmotorsports@aol.com

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MARKETS

The power sports industry reportedly generates about $20-billion a year

Has grown by an annual average of 15% over the last five years

Consists not only of the crafts and the parts necessary for upkeep, but the mechanical and financial services related to those products.

In the motorcycle segment alone, sales from the top 10 states accounted for 50% of the industry’s gross revenues.

INDUSTRY TRENDS

In the motorcycle and powersports industry

GMOS believes it is riding

Twin waves of a.unique combination of

Consumer demand and retail consolidation

Fragmented industry

4,000 independent motorcycles stores operate around the country, many with limited inventory and sales capacity.

Motorcycles

The Motorcycle Industry Council projects total 2004 motorcycle sales in the United States topped 1 million units for the first time in two decades. All terrain vehicles (ATVs)

Demand for ATVs, which has shown a sales increase of 80% over the last four years, remains strong

INDUSTRY LEADER

GMOS named by American Suzuki Motor Corporation as the nation's number one volume dealer of popular Suzuki brand motorcycles and ATVs for the model year 2004

Other suppliers include American Honda Motor Company, Yamaha Motor , Kawasaki Motors, Ducati North America, and Polaris Industries.

SUCCESSFUL, DESTINATION SPECIALTY RETAILER

Innovative, large format 95,000 square feet destination stores

Attracts more foot traffic than 'mom and pop' competitors, which average 8-10,000 square feet

For motorcycles, scooters, all terrain vehicles (ATVs), sports clothing

Brand name inventory includes Suzuki, Yamaha, Honda, Ducati, Kawasaki and Polaris.

ANCHOR STORES

Provide success pattern for expansion

Ohio's Largest Motorsports Dealer Salem, Ohio: over 35 years of experience and claims to be the largest volume dealer in Ohio. This GMOS dealership has been involved in almost every form of motorcycle racing, one way or another, since the dealership's early beginnings in the year 1984. Carries five important brands namely Yamaha, Honda, Kawasaki, Suzuki, and Polaris.

The #1 Motorsports dealership in the Midwest Chicago, Illinois: deals in Motorcycles, Scooters, Utility Vehicles and All Terrain Vehicles (ATV) of Honda, Ducati, Yamaha and Suzuki, make. Also provides helmets & other biker wear. GMOS believes it is a leader in maintenance and repair of motorcycles and ATV’s. Consolidating to a 93,000 square foot location in the March 2005 quarter.

COMPETITIVE ADVANTAGES

GMOS believes its higher than average yearly percentage growth rate demonstrates that GMOS's superstore concept seems to diminish the impact of local competition.

Consumers often travel from hours away to visit the GMOS's superstores.

COMPETITION

Leading motorcycle dealerships include Harley-Davidson, and multi-brand dealerships selling the top Japanese brands including Honda, Yamaha, Suzuki, and, Kawasaki.

In many states, dealerships have an exclusive 5 to 10-mile franchised territory, similar to automobile dealerships.

While franchised territories can sometimes restrict market entry and subsequently market penetration; franchise restrictions can likewise provide protection from over-saturation.

GMOS believes many dealerships are undercapitalized, with undefined and limited strategies, but are nevertheless deeply rooted in markets across the USA

SEASONALITY

2nd and 3rd quarters typically produce more revenue than 1st and 4th quarters

DESTINATION RETAIL MODEL

"Super Stores" with 40,000-120,000 square feet of inventory representing all core brands, with nearly every model and every color under one roof

Representing the destination of choice for the motorcycle enthusiasts and retail buyer

GMOS believes that this will translate into an enhanced geographical sales base approximating a 200-mile radius from the physical location of the store

Bringing a proven retail strategy to a fragmented industry, much like Home Depot, Staples and Barnes and Noble did in their industries

GMOS believes that while relative market shares fluctuate, collectively, the Company’s core brands will continue to represent nearly 70% of the new motorcycle sales in the United States.

GROWTH PLAN

¨ Internal, organic: Having proved it's destination business model in Salem, Ohio and Chicago, Illinois, GMOS is developing plans to expand by initial acquisition into one or more major regional markets, to implement its super-store, growth, 'big box', destination retailer business model

Acquisitions: of new subsidiaries and multi-brand dealers, in selected markets

Objective: 10 large box destination retail locations

COMPARE & CONTRAST (click to see)

MANAGEMENT TEAM Russell Haehn (Chairman & Chief Executive Officer)

Mr. Russ Haehn has been instrumental in the growth of Andrews Cycles, making it one of the top three dealers in the U.S. for Yamaha and Suzuki and one of the top 50 dealers for Honda. Overall, the Company is one of the top ten powersports dealers in the U.S. in terms of revenues and units sold. Mr. R. Haehn is well known for his sound business judgment throughout the powersports industry with both dealers and manufacturers alike. Mr. R. Haehn is also known for his willingness to trade inventory with other dealers. Mr. R. Haehn has pioneered a new inventory exchange program for Yamaha products that has been adopted throughout Yamaha's dealer network in the U.S. In the past, Mr. R. Haehn has served on the Dealer Council for Kawasaki, Suzuki, and Yamaha. This group assists with policy and programs for each manufacturer's dealer network. In addition, Mr. R. Haehn has extensive relationships with manufacturers that can lead to acquisition opportunities of under performing dealerships and additional marketing promotional assistance. Because of Mr. R. Haehn’s active involvement throughout the industry, the Company believes that it will have unequalled access to both attractive proprietary acquisition opportunities and talented management.

Greg Haehn (President)

Mr. Greg Haehn founded and owned Midwest Motorsports, located in Akron, Ohio, a powersports dealership selling Honda, Suzuki, Kawasaki, and Ducati motorcycle brands from 1988 to 1997. From 1976 to 1997, Mr. G. Haehn owned and operated World Wide Auto Parts, a leading regional auto parts supply business with thirty-two (32) stores in the Ohio valley and Western Pennsylvania. Mr. G. Haehn successfully owns and operates Yukon Fitness Equipment Company, an e-commerce fitness retailer that he developed and grew from its inception in 1998.

IPOdesktop (ID) SAFE HARBOR STATEMENT: Statements contained in this document, including those pertaining to estimates and related plans, potential mergers and acquisitions, estimates, growth, establishing new markets, expansion into new markets and related plans other than statements of historical fact, are forward-looking statements subject to a number of uncertainties that could cause actual results to differ materially from statements made. ID provides no assurance as to the subject company's plans or ability to effect any planned and/or proposed actions. ID has no first-hand knowledge of management and therefore cannot comment on its capabilities, intent, resources, nor experience and makes no attempt to do so. Statistical information, dollar amounts, and market size data was provided by the subject company or its agent and related sources believed by ID to be reliable, but ID provides no assurance, and none is given, as to the accuracy and completeness of this information.

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