Exhibit 32

     Certification Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

      In connection with the Quarterly Report of Nelnet, Inc. and subsidiaries
(the "Company") on Form 10-Q for the quarter ended March 31, 2005 as filed with
the Securities and Exchange Commission on the date hereof (the "Report"), we
certify pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to ss. 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.


Date: May 10, 2005                By: /s/ Michael S. Dunlap
                                      ------------------------------------------
                                  Name: Michael S. Dunlap
                                  Title: Chairman and Co-Chief Executive Officer


                                  By: /s/ Stephen F. Butterfield
                                      ------------------------------------------
                                  Name: Stephen F. Butterfield
                                  Title: Vice-Chairman and Co-Chief Executive
                                         Officer


                                  By: /s/ Terry J. Heimes
                                      ------------------------------------------
                                  Name: Terry J. Heimes
                                  Title: Chief Financial Officer