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  of  Polaris  Income  Fund  III  (the
Partnership)  on Form 10-K for the period ended  December 31, 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 III
A California Limited Partnership
 (Registrant)
By: Polaris Investment Management Corporation,
    General Partner


By: /s/ Stephen E. Yost
    -------------------
    Stephen E. Yost
    Chief Financial Officer
    March 31, 2003