Exhibit 32

                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,  2003 as  filed  with the
Securities and Exchange Commission on the date hereof (the "Report"),  we, Allen
S.  Lipson and Kenneth P. West,  Chief  Executive  Officer  and Chief  Financial
Officer,  respectively, 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.


/s/ Allen S. Lipson
- -----------------------------------------
Allen S. Lipson
Chief Executive Officer
August 12, 2003


/s/ Kenneth P. West
- ------------------------------
Kenneth P. West
Chief Financial Officer
August 12, 2003


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