EXHIBIT 99.2


                        CERTIFICATION OF PERIODIC REPORT


          I,  Jeffrey  L.  Vigil,  Vice  President  Finance  and  Administration
(Principal   Financial  and  Accounting   Officer)  of  Koala  Corporation  (the
"Company"),  certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
18 U.S.C. Section 1350, that:

   (1)    the  Quarterly  Report on Form 10-Q of the Company  for the  quarterly
          period  ended June 30, 2002 (the  "Report")  fully  complies  with the
          requirements of Section 13(a) or 15(d) of the Securities  Exchange Act
          of 1934 (15 U.S.C. 78m or 78o(d)); and

   (2)    the  information  contained  in the  Report  fairly  presents,  in all
          material respects, the financial condition and result of operations of
          the Company.

Dated:  August 14, 2002

                             /s/ Jeffrey L. Vigil
                             --------------------------
                                 Jeffrey L. Vigil
                                 Vice President Finance and Administration
                                 (Principal Financial and Accounting Officer)