Exhibit 32.4

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

      I, Vasant Prabhu, the Chief Financial Officer of Starwood Hotels & Resorts
("Starwood"), certify that (i) the Form 10-K for the fiscal year ended December
31, 2004 (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/ Vasant Prabhu
                                                     ---------------------------
                                                     Vasant Prabhu
                                                     Chief Financial Officer
                                                     Starwood Hotels & Resorts

                                                     March 2, 2005