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 amended  Quarterly  Report of Polaris Income Fund I (the
"Partnership")  on Form 10-Q/A 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
    December 9, 2002