EXHIBIT 99.2

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

In connection with the Quarterly Report of Palm Harbor Homes, Inc. ("the
Company") on Form 10-Q for the period ended December 27, 2002, as filed with the
Securities and Exchange Commission on the date hereof ("the Report"), I, Kelly
Tacke, Chief Financial Officer of the Company, 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 fully complies with the requirements of section 13(a) or
          15(d) of the Securities Exchange Act of 1934 (15 U.S.C.78m or 78o(d);
          and

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


By: /s/ Kelly Tacke
    ---------------------------------------
     Kelly Tacke
     Chief Financial and Accounting Officer
     January 29, 2003