EXHIBIT 99.4
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Certification  Pursuant  to  Section  906  of  the  Sarbanes-Oxley  Act  of 2002

The  undersigned,  who  is  the  Chief  Financial  Officer  of  International
Microcomputer  Software,  Inc.  (the  "Company"),  hereby certifies that (i) the
Quarterly  Report  on  Form  10-QSB/A  for the restated Quarterly Report on Form
10-QSB/A for the three and six-month period ended December 31, 2001, as filed by
the  Company  with the Securities and Exchange Commission (the "Annual Report"),
to  which  this  Certification is an Exhibit, fully complies with the applicable
requirements  of  Section  13(a)  and  15(d)  of  the Exchange Act; and (ii) the
information  contained in this Quarterly Report fairly presents, in all material
respects,  the  financial  condition  and  results of operations of the Company.


Dated:  December  27,  2002

By:  /s/  William  J.  Bush
William  J.  Bush
Chief  Financial  Officer  (Principal  Accounting  Officer)

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