Exhibit 32.1


             Certification Of Periodic Financial Report Pursuant to
                  Section 906 of the Sarbanes-Oxley Act of 2002


         In connection with the quarterly report on Form 10-Q for the quarterly
period ended March 31, 2004 of Danielson Holding Corporation (the "Company") as
filed with the Securities and Exchange Commission on the date hereof (the
"Report"), Jeffrey Horowitz, as Chief Executive Officer of the Company, hereby
certifies, pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that to his knowledge:

         (1) the Report fully complies with the requirements of Section 13(a) or
15(d) of the Securities Exchange Act of 1934;

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

         This certification accompanies the Report pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by
the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended.

         A signed original of this written statement 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.


/s/ JEFFREY HOROWITZ
- ------------------------------------
Jeffrey Horowitz
Chief Executive Officer
May 7, 2004





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