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 Quarterly  Report of DG Liquidation  Inc.'s (the
"Company")  on Form 10-Q for the period ending April 30, 2000, 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