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 ACL Semiconductors Inc.
(the  "Company") on Form 10-Q for the quarter ended June 30, 2004 filed with the
Securities and Exchange  Commission  (the  "Report"),  I, Kenneth  Lap-Yin Chan,
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:

      (1)     The Report fully complies with the  requirements  of Section 13(a)
              of the Securities Exchange Act of 1934; and

      (2)     The information  contained in the Report fairly  presents,  in all
              material  respects,  the consolidated  financial  condition of the
              Company as of the dates presented and the  consolidated  result of
              operations of the Company for the periods presented.

Date:  August 19, 2004    /s/ KENNETH LAP-YIN CHAN
                        --------------------- ----
                              Kenneth Lap-Yin Chan
                              Chief Financial Officer of ACL Semiconductors Inc.

This  certification  has been  furnished  solely  pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002.

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









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