EXHIBIT 32.1 (b)


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


In connection with the Annual Report of Capco Energy, Inc. (the "Company") on
Form  10-KSB for the fiscal  year ended  December  31,  2003,  as filed with the
Securities and Exchange Commission on the date hereof (the "Report"),  I, Walton
C. Vance,  Chief  Accounting  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 at the
dates and for the periods indicated.



/s/ Walton C. Vance
-------------------
Walton C. Vance
Chief Accounting Officer


April 14, 2004