Exhibit 99.4

          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/A of Marvel  Enterprises,
Inc. (the  "Company")  for the fiscal year ended December 31, 2002 as filed with
the  Securities  and Exchange  Commission  on June 30, 2003 (the  "Report"),  I,
Kenneth P. West, 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) 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.

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


                                                    /s/
                                                    ---------------------------
                                                    Kenneth P. West
                                                    Chief Financial Officer
                                                    June 30, 2003