Exhibit 99.4

              Certification Pursuant to Section 1350 of Chapter 63
                      of Title 18 of the United States Code

      I, Ronald C. Brown, the Chief Financial Officer of Starwood Hotels &
Resorts ("Starwood"), certify that (i) the Form 10-K for the fiscal year ended
December 31, 2002 (the "Form 10-K") fully complies with the requirements of
Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and (ii) the
information contained in the Form 10-K fairly presents, in all material
respects, the financial condition and results of operations of Starwood.

                                       /s/ Ronald C. Brown
                                       -----------------------------------
                                       Ronald C. Brown
                                       Chief Financial Officer
                                       Starwood Hotels & Resorts
                                       February 26, 2003