EXHIBIT 99(b)


                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
            PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

This certification is provided pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002 and accompanies the quarterly report on Form 10-Q (the "Form 10-Q") for
the quarter ended August 3, 2002 of Big Lots, Inc. (the "Issuer"). I, Jeffrey G.
Naylor, Chief Financial Officer of Issuer, certify that:

(i)      the Form 10-Q fully complies with the requirements of Section 13(a) or
         Section 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a)
         or 78o(d)); and

(ii)     the information contained in the Form 10-Q fairly presents, in all
         material respects, the financial condition and results of operations of
         the Issuer.


Dated:  September 16, 2002                  /s/ Jeffrey G. Naylor
                                            -----------------------------------
                                            Jeffrey G. Naylor