PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER
                       PURSUANT TO 18 U.S.C. SECTION 1350

In connection with the accompanying Quarterly Report on Form 10-QSB of ABSS,
Corp. for the quarter ended September 30, 2003, I, Steven Lampert, Chief
Executive Officer and Chief Financial Officer of PowerChannel, Inc. hereby
certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906
of the Sarbanes-Oxley Act of 2002, to the best of my knowledge and belief, that:

     1.   Such Quarterly Report on Form 10-QSB for the period ended September
          30, 2003, fully complies with the requirements of Section 13(a) or
          15(d) of the Securities Exchange Act of 1934; and

     2.   The information contained in such Quarterly Report on Form 10-QSB for
          the period ended September 30, 2003, fairly presents, in all material
          respects, the financial condition and results of operations of
          PowerChannel, Inc.

Dated:  January 6, 2004

POWERCHANNEL, INC.


By: /s/ Steven Lampert
- ---------------------------
Chief Executive Officer and
Chief Financial Officer