EXHIBIT 32.2





                             AMERICAN SKIING COMPANY


                  SARBANES-OXLEY ACT SECTION 906 CERTIFICATIONS

         In connection with the Quarterly Report of American Skiing Company (the
"Company") on Form 10-Q for the period ended October 24, 2004 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Helen
E. Wallace, Senior Vice President and 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:

(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 operations of the Company.


Date:  December 8, 2004

                                     By:   /s/ Helen E. Wallace
                                        --------------------------------
                                        Helen E. Wallace
                                        Senior Vice President, Chief
                                        Financial Officer
                                       (Principal Financial Officer)