EXHIBIT 99.4
                                  ------------

     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 three and nine-month periods ended March
31,  2002,  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)


                                       46