EXHIBIT 32.1

                      CERTIFICATION PURSUANT TO SECTION 906
                        OF THE SARBANES-OXLEY ACT OF 2002

      In connection with the Annual Report on Form 10-K of Gilman + Ciocia, Inc.
(the "Company") for the fiscal year ended June 30, 2003, as amended by this Form
10-K/A, as filed with the Securities and Exchange Commission on the date hereof
(the "Report"),I, Michael P. Ryan, Chief Executive Officer of the Company,
certify, 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 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.


By: /s/ Michael P. Ryan
    --------------------------
Name: Michael P. Ryan
      Chief Executive Officer

Date: February 6, 2004