**Exhibit      99.1 **

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

**AS      ADOPTED PURSUANT TO **

**SECTION      906 OF THE SARBANES-OXLEY ACT **

|   | (1) |   | The                Report fully complies with the requirements of section 13(a) or 15(d)                of                the Securities and Exchange Act of 1934; and |
|--------|-----|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) |   | The                information presented in the Report fairly represents, in all material                respects, the financial condition and results of operation of the                issuer                for the fiscal quarter then ended. |
|--------|-----|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                |                                                                               |                                                              |
|---------------------|------------------------------------------------------------------------------------|-------------------------------------------------------------------|
|                | MEGA                  GROUP,                  INC.                                 |
|           |                                                                          |                                                         |
|                | By:                                                                      | /s/ JOHN                H.                BROWN,   |
|                | **John                H. Brown****Chief                Executive Officer of Mega** |
|                |                                                                               |
| Date: July 21, 2006 |                                                                               |

|                |                                                                              |                                                                                |
|---------------------|-----------------------------------------------------------------------------------|-------------------------------------------------------------------------------------|
|                | MEGA                  GROUP,                  INC.                                |
|           |                                                                         |                                                                           |
|                | By:                                                                     | /s/ Joyce                BROWN         |
|                | **Joyce                Brown,****Chief                Financial Officer of Mega** |
|                |                                                                              |
| Date: July 21, 2006 |                                                                              |

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