EXHIBIT 32.2

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

In connection with the Quarterly Report on Form 10-Q of Gilman + Ciocia,
Inc.(the "Company"), for the three months ended December 31, 2005, as amended by
this Form 10-Q/A, as filed with the Securities and Exchange Commission on the
date hereof (the "Report"), I, Dennis Conroy, Chief Accounting 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/ Dennis Conroy
    --------------------------
Name: Dennis Conroy
Chief Accounting Officer

Date: June 15, 2006


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