Exhibit 99.2


            SECTION 906 CERTIFICATION BY THE CHIEF FINANCIAL OFFICER
         RELATING TO A PERIODIC REPORT CONTAINING FINANCIAL STATEMENTS


      I, Timothy M. Mayleben, Chief Financial Officer, of Esperion
Therapeutics, Inc., a Delaware corporation (the "Company"), hereby certify
that:

      (1)  The Company's periodic report on Form 10-K for the period ended
December 31, 2002 (the "Form 10-K") fully complies with the requirements of
Section 13(a) of the Securities Exchange Act of 1934, as amended; and

      (2)  The information contained in the Form 10-K fairly presents, in all
material respects, the financial condition and results of operations of the
Company.


                                      * * *


/s/ Timothy M. Mayleben
Timothy M. Mayleben,
Chief Financial Officer

Date: March 26, 2003