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, 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
                                                      August 15, 2005