Exhibit 32

THE FOLLOWING STATEMENT IS BEING MADE TO THE SECURITIES AND EXCHANGE COMMISSION
SOLELY FOR THE PURPOSES OF SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (18
U.S.C. 1350), WHICH CARRIES WITH IT CERTAIN CRIMINAL PENALTIES IN THE EVENT OF A
KNOWING OR WILLFUL MISREPRESENTATION.

Securities and Exchange Commission
450 Fifth Street NW
Washington, DC 20549

     Re: Perrigo Company

Ladies and Gentlemen:

     In accordance with the requirements of Section 906 of the Sarbanes-Oxley
Act of 2002 (18 USC 1350), each of the undersigned hereby certifies that:

     (i)  this Form 10-Q fully complies with the requirements of section 13(a)
          or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or
          78o(d)); and

     (ii) the information contained in this report fairly presents, in all
          material respects, the financial condition and results of operations
          of Perrigo Company.

Dated as of this 9th day of November, 2006.


/s/ Joseph C. Papa                      /s/ Judy L. Brown
-------------------------------------   ----------------------------------------
Joseph C. Papa                          Judy L. Brown
President and                           Executive Vice President and
Chief Executive Officer                 Chief Financial Officer