**EXHIBIT
      32**




**CERTIFICATION
      PURSUANT TO** **18
      U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO**




SECTION
      906 OF THE SARBANES-OXLEY ACT OF 2002




I
      Dr. Dennis D. Keiser, Chief Executive Officer of Intrepid Technology &
Resources, Inc., (the "Company") , do hereby certify, pursuant to 18 U.S.C.
      Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act
      of
      2002, that, to my knowledge:




|· | the
              Quarterly Report on Form 10-QSB/A, of the Company for the quarter ended
              March 31, 2006, as filed with the Securities and Exchange Commission
              (the
              “Report”), fully complies with the requirements of Section 13(a) or 15(d)
              of the Securities Exchange Act of 1934;
              and
|- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 
| | 

|· | the
              information contained in the Report fairly presents, in all material
              respects, the financial condition and results of operations of the
              Company.
|- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------






Date:
      July 14, 2006






/s/
      Dr. Dennis D. Keiser


Dennis
      D.
      Keiser


Chief
      Executive Officer, Acting Chief Financial Officer




and,




I
      Bradley J. Frazee, Vice President, Secretary and Treasurer of Intrepid
      Technology & Resources, Inc., (the "Company") , do hereby certify, pursuant
      to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
      Sarbanes-Oxley Act of 2002, that, to my knowledge:




|· | the
              Quarterly Report on Form 10-QSB/A, of the Company for the quarter ended
              March 31, 2006, as filed with the Securities and Exchange Commission
              (the
              “Report”), fully complies with the requirements of Section 13(a) or 15(d)
              of the Securities Exchange Act of 1934;
              and
|- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|· | the
              information contained in the Report fairly presents, in all material
              respects, the financial condition and results of operations of the
              Company.
|- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------










Date:
      July 14, 2006






/s/
      Bradley J. Frazee


Bradley
      J. Frazee


Vice
      President, Secretary and Treasurer