EXHIBIT 32.2

                CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


This certification is intended to accompany the Annual Report of Impax
Laboratories, Inc. (the "Company") on Form 10-K for the year ended December 31,
2003, as filed with the Securities and Exchange Commission on the date hereof
(the "Report"), and is given solely for the purpose of satisfying the
requirements of 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002. The undersigned, in my capacity as set forth
below, hereby certifies that, to the best of my knowledge:

     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 results of operations of
         the Company.






                                            /s/ Cornel C. Spiegler
                                   ---------------------------------------------
                                               Cornel C. Spiegler
                                             Chief Financial Officer



                                               March 12, 2004
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