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 of SBS Interactive,  Co. (the "Company")
on Form 10-QSB for the period ending June 30, 2004, as filed with the Securities
and Exchange  Commission  on the date hereof (the  "Report"),  I, Todd  Gotlieb,
President and Principal Accounting 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:

      (1) The Report fully  complies with the  requirements  of section 13(a) or
      15(d) of the Securities and 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/Todd Gotlieb
                                    ------------------------------------------
                                    By:  Todd Gotlieb
                                    President and Principal Accounting Officer
                                    August 16, 2004