EXHIBIT 32

     CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


        In connection with the Quarterly Report of Nelnet, Inc. and subsidiaries
(the "Company") on Form 10-Q for the quarter ended September 30, 2004 as filed
with the Securities and Exchange Commission on the date hereof (the "Report"),
we certify pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to ss. 906 of the
Sarbanes-Oxley Act of 2002, that:

        1.      The Report 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 Company.



Date:  November 15, 2004                 By:     /s/ Michael S. Dunlap
                                         ---------------------------------------
                                         Name: Michael S. Dunlap
                                         Title:  Chairman and Co-Chief
                                                 Executive Officer


                                         By:     /s/ Stephen F. Butterfield
                                         ---------------------------------------
                                         Name: Stephen F. Butterfield
                                         Title:  Vice-Chairman and Co-Chief
                                                 Executive Officer


                                         By:     /s/ Terry J. Heimes
                                         ---------------------------------------
                                         Name: Terry J. Heimes
                                         Title:  Chief Financial Officer