I have added some AI. its not very smart in fact its not smart at all. i am going to use it for easy single player. im going to start working on a smart ai that makes logical decisions.

V1.2 if you dont have a friend to play with you can play against the AI. (i have included a choice of download. Either an installer version that will automatically install the game to your computer and add a desktop icon and some other stuff. or a zipped folder that you can place anywhere you want to)
here is the link - http://www.mikeswickedgames.com/Tic_Tac_Toe.htm

Thanks for the comments
i will look into minimax