Exhibit 99.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER

  Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C.ss.1350)


Pursuant to Section 906 of the  Sarbanes-Oxley  Act of 2002 (18  U.S.C.ss.1350),
the undersigned, Maritza Ramirez, Chief Financial Officer of Gateway Industries,
Inc. a  Delaware  corporation  (the  "Company"),  does  hereby  certify,  to his
knowledge, that:

The Quarterly  Report on Form 10-Q for the quarter  ended  September 30, 2002 of
the Company (the "Report") fully complies with the requirements of Section 13(a)
or 15(d) of the Securities  Exchange Act of 1934, and the information  contained
in the Report fairly presents, in all material respects, the financial condition
and results of operations of the Company.



                                                 /s/ Maritza Ramirez
                                                 -------------------
                                                 Maritza Ramirez
                                                 Chief Financial Officer
                                                 October 31, 2002