EXHIBIT 32.2

                                  CERTIFICATION
            PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
                    (SUBSECTIONS (A) AND (B) OF SECTION 1350,
                  CHAPTER 63 OF TITLE 18, UNITED STATES CODE)

      Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Subsections (a)
and (b) of Section 1350, Chapter 63 of Title 18, United States Code), the
undersigned officer of Assisted Living Concepts, Inc., a Nevada corporation (the
"Company"), does hereby certify that:

      To my knowledge, the Annual Report on Form 10-K for the year ended
December 31, 2003 (the "Form 10-K") of the Company fully complies with the
requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934
and information contained in the Form 10-K fairly presents, in all material
respects, the financial condition and results of operations of the Company.

March 26, 2004                          By:         /s/ Edward A. Barnes
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        Date                               Edward A. Barnes,
                                           Chief Financial Officer

      A signed original of this written statement required by Section 906 has
been provided to the Company and will be retained by the Company and furnished
to the Securities and Exchange Commission or its staff upon request.