EXHIBIT 32.02

        CERTIFICATION PURSUANT TO RULE 13a-14(b) OR RULE 15d-14(b) OF THE
                        SECURITIES EXCHANGE ACT OF 1934,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In  connection  with  this quarterly report on Form 10-QSB for the quarter ended
September 30, 2006 of Deer Valley Corporation (the "Company"), as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Charles
G.  Masters,  Chief  Financial  Officer of the Company, certify pursuant to Rule
13a-14(b)  or  15d-14(b)  of the Securities and Exchange Act of 1934, as adopted
pursuant  to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of
my  knowledge:

     1.   the Report  fully  complies  with  the  requirements  of Section 13(a)
          or  15(d)  of  the  Securities  Exchange  Act of 1934, as amended; 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/Charles  G.  Masters
 ------------------------
Charles  G.  Masters
Chief  Financial  Officer

Date: November 20, 2006


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