EXHIBIT 32

                            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 Lannett Company, Inc. (the "Company")
on Form 10-Q for the quarter ended March 31, 2005 as filed with the Securities
and Exchange Commission on the date hereof (the "Report"), I, William Farber,
the Chief Executive Officer of the Company, and I, Brian Kearns, the Chief
Financial Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section
1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
that:

     1.   The Report complies with the requirements of Section13(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.


Dated: May 9, 2005                      /s/ William Farber
                                        ----------------------------------------
                                        William Farber,
                                        Chairman of the Board and Chief
                                        Executive Officer


Dated: May 9, 2005                      /s/ Brian Kearns
                                        ----------------------------------------
                                        Brian Kearns,
                                        Vice President of Finance, Treasurer,
                                        and Chief Financial Officer