Exhibit 99.2 CFO

                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-E, 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 Financial and
Accounting  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/  Michael  J.  Butterfield
                    -----------------------------
                    Michael  J.  Butterfield
                    Treasurer  of  AFG  Leasing  VI  Incorporated,
                    the  general  partner  of  the  Partnership
                    (Principal  Financial  and  Accounting  Officer)
                    August  19,  2002