**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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