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 March 31, 2003, 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
    May 14, 2003