Exhibit 32

                CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350

In accordance with 18 U.S.C. Section 1350, the undersigned hereby certify, in
the indicated capacities with respect to Value Line, Inc. (the "Issuer"), that
the quarterly report on Form 10-Q for the quarter ended January 31, 2004 of the
issuer fully complies with the requirements of section 13(a) of the Securities
Exchange Act of 1934 and that the information contained in the quarterly report
on Form 10-Q fairly presents, in all material respects, the financial condition
and results of operations of the issuer. This certification is not to be deemed
to be filed pursuant to the Securities Exchange Act of 1934 and does not
constitute a part of the quarterly report on Form 10-Q of the issuer
accompanying this certification.


Date:  March 16, 2004              By:  s/ Jean Bernhard Buttner
                                           ------------------------------
                                           Jean Bernhard Buttner
                                           Chairman & Chief Executive Officer


Date:  March 16, 2004              By:  s/ David T. Henigson
                                           ------------------------------
                                           David T. Henigson
                                           Vice President & Treasurer


Date:  March 16, 2004              By:  s/Stephen R. Anastasio
                                           ------------------------------
                                           Stephen R. Anastasio
                                           Chief Financial Officer

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