Exhibit 99.1 CEO

                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 American Income Fund I-B, a
Massachusetts  Limited  Partnership  (the  "Partnership"),  on Form 10-Q for the
period  ended June 30, 2002 as filed with the Securities and Exchange Commission
on  the  date  hereof  (the  "Report"), the undersigned, the Principal Executive
Officer  of  the  Partnership's general partner, hereby certifies pursuant to 18
U.S.C.  1350  as  adopted  pursuant  to Section 906 of the Sarbanes-Oxley Act of
2002  that:
(1)     the  Report  of  the  Partnership  filed  today  fully complies with the
requirements  of Section 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 Partnership.

                    /s/  Gary  D.  Engle
                    --------------------
                    Gary  D.  Engle
                    President  of  AFG  Leasing  VI  Incorporated,
                    the  general  partner  of  the  Partnership
                    (Principal  Executive  Officer)
                    August  14,  2002