CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT

         Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, each of the
undersigned officers of The Mexico Equity and Income Fund, Inc. does hereby
certify, to such officer's knowledge, that the report on Form N-CSR of The
Mexico Equity and Income Fund, Inc. for the period ended January 31, 2004 fully
complies with the requirements of Section 13(a) or 15(d) of the Securities
Exchange Act of 1934, as applicable, and that the information contained in the
Form N-CSR fairly presents, in all material respects, the financial condition
and results of operations of the The Mexico Equity and Income Fund, Inc. for the
stated period.


/s/ Gerald Hellerman
- ----------------------------------------
Gerald Hellerman
President & Treasurer, The Mexico Equity
and Income Fund, Inc.
Dated: October 7, 2004
       ---------------------------------

This statement accompanies this report on Form N-CSR pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002 and shall not be deemed as filed by The Mexico
Equity and Income Fund, Inc. for purposes of the Securities Exchange Act of
1934.