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 and Accounting Officer of
Starwood Hotels & Resorts ("Starwood"), certify that (i) the Form 10-Q for the
quarter ended June 30, 2002 (the "Form 10-Q2") 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-Q2 fairly presents, in all
material respects, the financial condition and results of operations of
Starwood.

                                        /s/ Ronald C. Brown
                                        -------------------

                                        Ronald C. Brown
                                        Chief Financial and Accounting Officer
                                        Starwood Hotels & Resorts

                                        August 14, 2002