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 on Form 10-Q of Marvel Enterprises, Inc.
(the  "Company")  for the  period  ending  on June 30,  2002 as  filed  with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Kenneth
P. West, Chief Financial Officer of the Company,  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 result of operations of the Company.

- -------------------
Kenneth P. West
Chief Financial Officer

August 13, 2002