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 the Quarterly Report of GPS Industries, Inc. (the "Company")
on Form 10-QSB for the three months ended March 31, 2006 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), each of
the undersigned, in the capacities and on the dates indicated below, 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 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 operation of the Company.

A signed original of this written statement required by Section 906, or other
document authentications, acknowledging, or otherwise adopting the signature
that appears in typed form within the electronic version of this written
statement required by Section 906, has been provided to GPS Industries, Inc. and
will be retained by GPS Industries, Inc. and furnished to the Securities and
Exchange Commission or its staff upon request.





Date:  May 22, 2006               By:  /s/ MICHAEL MARTIN
                                       --------------------------
                                       Michael Martin
                                       Chief Accounting Officer
                                       (Duly Authorized Officer)














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                                  End of Filing