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  of  Polaris  Income  Fund  I  (the
"Partnership") on Form 10-Q for the period ended June 30, 2002 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Stephen
E. Yost, Chief Financial Officer of Polaris Investment  Management  Corporation,
the General Partner of the Partnership, 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 Partnership.


POLARIS AIRCRAFT INCOME FUND I
(Registrant)
By:  Polaris Investment Management Corporation
     General Partner


By:  /s/ Stephen E. Yost
     -------------------
     Stephen E. Yost
     Chief Financial Officer
     August 19, 2002