EXHIBIT 32.2

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

In connection with the Quarterly Report of Kirshner Entertainment &
Technologies, Inc. (the "Company") on Form 10-QSB for the period ended March 31,
2004 as filed with the Securities and Exchange Commission on the date hereof
(the "Report"), I, Harvey Judkowitz, Chief Financial Officer of the Company,
certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906
of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material
respects, the financial condition and result of operations of the Company.


Date: November 1, 2004               /s/ HARVEY JUDKOWITZ
                                     -----------------------------
                                     Harvey Judkowitz
                                     Chief Financial Officer
                                     (Principal Financial Officer)