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

Pursuant to 18 U.S.C. Section 1350, I, Jeremy O. May, Treasurer of First Funds
(the "Registrant"), hereby certify, to the best of my knowledge, that the
Registrant's report on Form N-CSR for the period ended June 30, 2004 (the
"Report"), which accompanies this certification, fully complies with the
requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of
1934, as amended, and that the information contained in the Report fairly
presents, in all material respects, the financial condition and results of
operations of the Registrant.

By:      /s/ Jeremy O. May
         -----------------
         Jeremy O. May
         Treasurer

Dated:   September 1, 2004