EXHIBIT 32.2


                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 Amendment No. 1 to the Quarterly  Report of Manchester
Inc. (the  "Registrant")  on Form  10-QSB/A for the period  ending  February 28,
2006, as filed with the  Securities  and Exchange  Commission on the date hereof
(the  "Report"),  the  undersigned,  Richard D. Gaines,  Acting Chief  Financial
Officer of the  Registrant,  certifies,  pursuant to 18 U.S.C.  Section 1350, as
adopted  pursuant  to ss.  906 of the  Sarbanes-Oxley  Act of 2002,  that to his
knowledge:

      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 Registrant.


Date:  April 20, 2006                 By: /s/ Richard D. Gaines
                                          --------------------------------------
                                          Name:  Richard D. Gaines
                                          Title: Acting Chief Financial Officer,
                                                 Secretary and Director