Exhibit 32

                    CERTIFICATION OF CEO AND CFO 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 Annual Report on Form 10-K of Playboy  Enterprises,  Inc.
(the  "Company")  for the  year-ended  December  31,  2005  as  filed  with  the
Securities and Exchange  Commission on the date hereof (the "Report"),  Christie
Hefner, as Chief Executive Officer of the Company, and Linda G. Havard, as Chief
Financial Officer of the Company,  each hereby certifies,  pursuant to 18 U.S.C.
Section 1350, as adopted  pursuant to Section 906 of the  Sarbanes-Oxley  Act of
2002, that, to the best of her 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
Company.

/s/ Christie Hefner
- -------------------
Name:  Christie Hefner
Title: Chief Executive Officer
Date:  March 16, 2006

/s/ Linda Havard
- ----------------
Name:  Linda G. Havard
Title: Chief Financial Officer
Date:  March 16, 2006

This  certification  accompanies  the  Report  pursuant  to  Section  906 of the
Sarbanes-Oxley  Act of 2002 and shall not,  except to the extent required by the
Sarbanes-Oxley  Act of 2002,  be deemed  filed by the  Company  for  purposes of
Section 18 of the Securities Exchange Act of 1934, as amended.

A signed  original of this  written  statement  required by Section 906 has been
provided  to  Playboy  Enterprises,   Inc.  and  will  be  retained  by  Playboy
Enterprises, Inc. and furnished to the Securities and Exchange Commission or its
staff upon request.