**Exhibit      32 **

**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. |
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|                                   |                                                                               |                                                       |
|----------------------------------------|------------------------------------------------------------------------------------|------------------------------------------------------------|
|                                   | MEGA                GROUP, INC.                                                    |
|                              |                                                                          |                                                  |
|                                   | By:                                                                      | /s/ JOHN                H.                BROWN  |
|                                   | **John                H. Brown****Chief                Executive Officer of Mega** |
|                                   |                                                                               |
| Date:                November 20, 2006 |                                                                               |

|                                   |                                                                             |                                      |
|----------------------------------------|----------------------------------------------------------------------------------|-------------------------------------------|
|                                   | MEGA                GROUP, INC.                                                  |
|                              |                                                                        |                                 |
|                                   | By:                                                                    | /s/ JOYCE                BROWN  |
|                                   | **Joyce                Brown****Chief                Financial Officer of Mega** |
|                                   |                                                                             |
| Date:                November 20, 2006 |                                                                             |

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