Gaia (GAIA) 10-Q2004 Q1 Quarterly report

Filed: 7 May 04, 12:00am

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New words: abroad, accrued, adjusted, adjustment, agreement, amortization, amortized, arrangement, assumed, assurance, August, aware, bad, bank, bankruptcy, bear, began, Boulder, building, calendar, collateral, collected, collectibility, commerce, complexity, compliance, complied, compound, comprehensive, comprised, concentrating, concept, currency, deem, deemed, deferral, deferred, degree, directly, discontinued, diverse, dollar, doubtful, ecological, equipment, expansion, extensive, facilitating, factor, Fargo, February, feedback, FIN, fluctuate, focusing, frequently, furnished, grew, grocery, guidance, healthy, heavily, herewith, higher, immaterial, impaired, impairment, implemented, improved, improvement, inability, independent, individual, industry, influence, inherently, Intangible, integral, Interpretation, inventory, judgment, large, larger, launch, launching, law, lead, LIBOR, listed, living, mainstream, markdown, minimum, mitigate, modest, moving, national, nationally, obsolescence, oral, order, outreach, paid, penetration, pledge, portion, posted, potential, prime, private, professional, prohibiting, property, proxy, public, purpose, rapid, reach, reliably, rendered, representing, reserve, return, revised, scope, small, soft, sounding, spa, specific, speculative, staffing, strategy, subsided, subsidiary, succeeding, support, test, testing, thousand, timeframe, trading, training, translation, troubled, uncertain, unconsolidated, underlying, unfavorable, variable, virtually, volume, whichever, write, written, yield

Removed: accreted, activity, aggregated, aggressive, amendment, asset, beginning, classified, commitment, conduct, contemplate, contraction, depreciated, derivative, determining, disposal, earlier, employee, encouraged, energy, enter, event, exclude, exit, Extinguishment, extraordinary, forma, grant, impacted, initiated, intrinsic, June, marketer, minimally, model, month, option, presented, previously, pro, prominent, ratably, renewable, Rescission, retirement, Satisfy, sensitivity, Sinking, subsequent, Subsequently, tangible, Technical, usage, voluntary

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Exhibit 32.2

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

AS ADOPTED PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Gaiam, Inc. (the “Company”) on Form 10-Q for the period ending March 31, 2004, as filed with the U.S. Securities and Exchange Commission on the date hereof (the “Report”), I, Janet Mathews, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

1. The Report fully complies with the requirements of Sections 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: May 7, 2004	/s/ Janet Mathews
	Janet Mathews
	Chief Financial Officer

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.