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 March 31, 2005, as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Todd
Gotlieb, President (the principal executive officer) and Principal Accounting
Officer (the principal financial 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
                                       -----------------------------------------
                                       Title:  President and Principal
                                               Accounting Officer

                                               May 23, 2005