Exhibit 32.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                                   PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Michael Gray, Chief Financial Officer of SanDisk Corporation, certify,
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that the Report of SanDisk Corporation on Form 10-Q
for the three months ended March 28, 2004 (the "Report") fully complies with the
requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934
and that the information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of SanDisk
Corporation.

By: /s/ Michael Gray
    ----------------------------
        Michael Gray
        Chief Financial Officer
        May 6, 2004

A signed original of this written statement required by Section 906 has been
provided to SanDisk Corporation and will be retained by SanDisk Corporation and
furnished to the Securities and Exchange Commission or its staff upon request.