EXHIBIT 32

CERTIFICATION PURSUANT TO SECTION 906

Pursuant to 18 U.S.C. Section 1350 as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002, I,
the undersigned officer of the Cabinet Acquisition
Corporation (the "Company"), hereby certify to my
knowledge that:

The Report on Form 10-QSB for the period ended
September 30, 2006 of the Company fully complies,
in all material respects, with the requirements of
Section 13(a) or 15(d) of the Securities Exchange Act
of 1934, and the information contained in the Report
fairly represents, in all material respects, the
financial condition and results of operations of
the Company.

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.


                             /s/ James M. Cassidy
                                 President and Director and
                                 Chief Executivie Officer,
                                 Chief Financial Officer and
                                 Principal Accounting Officer

Date: November 13, 2006