SUN Becomes First MMA Company At New Vegas Venue

SUN to Produce First MMA Event at New $5B Facility

DALLAS, TX -- May 25, 2007 -- SUN Sports & Entertainment Inc. (PINKSHEETS: SSPE) announced today that it will be the first Mixed Martial Arts (MMA) Events and Production Company for the upcoming $5 Billion Ultimate Resorts Project in Las Vegas, NV.

Ultimate Sports Entertainment, Inc. unveiled plans for the world's first Las Vegas sports-mega-resort complex; the complex will sit on 116 acres of land targeted in North Las Vegas near the Las Vegas Motor Speedway. Architectural renderings were displayed showcasing the $5 billion project's components including 5,500 rooms, ten sports venues, a 150,000 sq. foot casino (50,000 sq ft. of the casino will be glass enclosed and smoke free), food to satisfy every palate and budget, 1,000,000 sq. feet of dozens of sports activities and a 750,000 sq. foot convention center.



"We are very excited to have SUN deliver their award-winning MMA Event 'Art of War' as our first MMA Event at the Ultimate Sports Resort. With the inclusion of such events we will keep our guests and visitors entertained with so much 'sports' to watch, play, buy and experience that they could not possibly do it all in one day," said Matt A. Rose, President and CEO of Ultimate Sports Entertainment, Inc.

SUN CEO CJ Comu stated, "I love the vision that Ultimate Sports Entertainment has created and we are thrilled to be the premier MMA Event at their incredible upcoming billion dollar facility. SUN is looking to expand the 'Art of War' brand that it has created and deliver its undisputed award-winning events to the millions of growing fans around the world. We see Las Vegas as a great destination of our operations and chance to continue to showcase our fighters and high-energy shows."

The Ultimate Sports Resort is based on a hybrid "Las Vegas casino resort," "destination," and "sports" business model. The final name of the resort will be determined through a naming rights deal similar to those recently associated with stadium, arena and title sponsorships in sports. The resort will provide sports-minded consumers with unparalleled access to state-of-the-art sports products, as well as the finest assembly of sports memorabilia, collectibles and trading cards found anywhere in the world.

"Projects such as the Ultimate Sports Resort are invaluable catalysts for a host of expanded business development opportunities, global exposure, employment opportunities and increased revenues for our city," said Michael Montandon, Mayor of North Las Vegas. "You really can't put a value on how important a project like this will be to the future of North Las Vegas."
For more information on Ultimate Sports Entertainment Inc., please visit their website at: www.ultimatesportsresort.com.

About SUN:

SUN is a Professional Sports & Entertainment Marketing Company. SUN Production Group is a Certified Texas Combat Sports Promoter and produces World Class Boxing and Mixed Martial Arts. The properties of SUN (www.sunorganization.com), "Art of War" (www.artofwarlive.com) and International Fighters Association (www.ifapro.com) are pending trademarks.

Safe Harbor Statement

This release includes forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 27E of the Securities Act of 1934. Statements contained in this release that are not historical facts may be deemed to be forward-looking statements. Investors are cautioned that forward-looking statements are inherently uncertain. Actual performance and results may differ materially from that projected or suggested herein due to certain risks and uncertainties including, without limitation, ability to obtain financing and regulatory and shareholder approvals for anticipated actions. Such statements are based on management's current expectations and are subject to certain factors, risks and uncertainties that may cause actual results, events and performance to differ materially from those referred to or implied by such statements. In addition, actual or future results may differ materially from those anticipated depending on a variety of factors, including continued maintenance of favorable license arrangements, success of market research identifying new product opportunities, successful introduction of new products, continued product innovation, sales and earnings growth, ability to attract and retain key personnel, and general economic conditions affecting consumer spending, Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date hereof. Sun Sports & Entertainment Inc. do not intend to update any of the forward-looking statements after the date of this release to conform these statements to actual results or to changes in its expectations, except as may be required by law.

--------------------------------------------------------------------------------

CJ Comu
Chairman/CEO
SUN Sports & Entertainment Inc.
Office: 972.392.1414
cj@sunorganization.com


Matt A. Rose
President and CEO
Ultimate Sports Entertainment, Inc.
Office: 702-270-2967
matt@ultimatesportsresort.com

Courtesy of: SUN Sports & Entertainment Inc.