Exhibit 99.2


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 Kentucky Electric
Steel, Inc. (the "Company") on Form 10-Q for the period ending June
29, 2002 as filed with the Securities and Exchange Commission on the
date hereof (the "Report"), I, William J. Jessie, Chief Financial
Officer of the Company, certify, to the best of my knowledge, pursuant
to 18 U.S.C. Section 1350, as adopted pursuant to Section 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.



	             \s\  William J. Jessie
			William J. Jessie
			Chief Financial Officer
			Kentucky Electric Steel, Inc.
			August 13, 2002