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 Annual Report of Scottish Re Group Limited (the
"Company") on Form 10-K for the annual period ended December 31, 2006 as filed
with the Securities and Exchange Commission on the date hereof (the "Report"),
I, Dean E. Miller, Chief Financial Officer of the Company, certify, pursuant to
18 U.S.C. ss. 1350, as adopted pursuant to ss. 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.

/s/ Dean E. Miller
-------------------

Dean E. Miller
Chief Financial Officer
March 1, 2007

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