EXHIBIT 32.2

                    CERTIFICATION PURSUANT TO
                     18 U.S.C. SECTION 1350,
                      AS ADOPTED PURSUANT TO
          SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of M Power Entertainment, Inc. and
Subsidiaries (FKA GK Intelligent Systems, Inc.) (the "Company") on Form 10-QSB
for the period ending March 31, 2005, as filed with the Securities and
Exchange Commission on the date hereof (the "Report"), I, Gary F. Kimmons,
Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section
1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
that, to the best of my knowledge and belief:

     (1) the Report 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 the Report fairly presents, in all
         material respects, the financial condition and results of the
         operation of the Company.


/s/ Gary F. Kimmons
_____________________________________
Gary F. Kimmons
Chief Financial Officer
June 21, 2005