Exhibit 32

                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 on Form 10-Q of Marvel Enterprises, Inc.
(the "Company") for the period ended on September 30, 2004 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), we, Allen
S. Lipson and Kenneth P. West, Chief Executive Officer and Chief Financial
Officer, respectively, 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.


/s/ Allen S. Lipson
- --------------------------------------
Allen S. Lipson
Chief Executive Officer
October 29, 2004


/s/ Kenneth P. West
- ------------------------------
Kenneth P. West
Chief Financial Officer
October 29, 2004


A signed original of this written statement required by Section 906 has been
provided to Marvel Enterprises, Inc. and will be retained by Marvel Enterprises,
Inc. and furnished to the Securities and Exchange Commission or its staff upon
request.