EXHIBIT 32

                                  CERTIFICATION
            PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
                         (18 U.S.C. ss.1350, as adopted)

      In  connection  with the  Annual  Report  of DG  Liquidation  Inc.'s  (the
"Company")  on Form 10-K for the period  ending July 31, 1999, as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), we, Harold
Blumenkrantz,  President and Chief  Executive  Officer of the Company and Gerald
Koblin,  Secretary,  Treasurer and Chief Financial and Accounting Officer of the
Company, each certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
(18 U.S.C. Section 1350, as adopted),

      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.

Dated: July 14, 2004                              /s/ Harold Blumenkrantz
                                                  ------------------------------
                                                  Harold Blumenkrantz, President
                                                  and Chief Executive Officer

Dated: July 14, 2004                              /s/ Gerald Koblin
                                                  ------------------------------
                                                  Gerald Koblin, Secretary,
                                                  Treasurer and Chief Financial
                                                  and Accounting Officer