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 Spearhead Limited, Inc. (the
"Company") on Form 10-QSB for the quarter ended September 30, 2004 as filed with
the Securities and Exchange Commission on the date hereof (the "Report"), I,
Jeffrey N. Tabin, Chief Financial Officer of the Company, certify, pursuant to
18 U.S.C. ss. 1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of
2002, that:

(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 result of operations of the Company.

November 11, 2004

                                       /s /Jeffrey N Tabin
                                       -----------------------
                                       Jeffrey N Tabin
                                       Chief Financial Officer