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 Annual  Report on Form 10-K of Marvel  Enterprises,
Inc. (the  "Company")  for the fiscal year ended December 31, 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 results of operations of the Company.


         -----------------------
         Kenneth P. West
         Chief Financial Officer
         [date]