EXHIBIT 32.2
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                            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 Western Power & Equipment Corp. &
Subsidiary (the "Company") on Form 10-Q for the period ending January 31, 2006
as filed with the Securities and Exchange Commission on the date hereof (the
"Report"), I, Mark J. Wright, 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.

                                        /s/ Mark J. Wright
                                        -------------------------
                                        Name: Mark J. Wright
                                        Chief Financial Officer and Principal
                                        Accounting Officer
                                        Date: March 14, 2006

     A signed original of the written statements required by Section 906 has
been provided to Western Power & Equipment Corp. & Subsidiary and will be
retained by Western Power & Equipment Corp. and furnished to the Securities and
Exchange Commission or its staff upon request.