**Exhibit 13.1**

**Certificationof Chief Executive Officer**

**Pursuantto 18 U.S.C. Section 1350,**

**asadopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002**

I, Gary W. McGann, Chief Executive Officer of SmurfitKappa Funding plc, a public limited company organized under the laws of Ireland(“Smurfit Kappa Funding”), certify, pursuant to 18 U.S.C. Section 1350, asadopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to myknowledge, that:

(i)                                     theAnnual Report of Smurfit Kappa Funding on Form 20-F for the fiscal year endedDecember 31, 2006, as filed with the Securities and Exchange Commission on thedate hereof (the “Annual Report”), fully complies with the requirements ofSection 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(ii)                                  theinformation contained in the Annual Report fairly presents in all materialrespects the financial condition and results of operations of Smurfit KappaFunding.

This certification willnot be deemed “filed” for purposes of Section 18 of the Securities Exchange Actof 1934, or otherwise subject to the liability of that section.  This certification will not be deemed to beincorporated by reference into any filing under the Securities Act of 1933 orthe Securities Exchange Act of 1934, except to the extent that Smurfit KappaFunding specifically incorporates it by reference.

Date: April 27,2007
| By:    | /s/ Gary W. McGann |   |
|--------|------------------------------|--------|
| Name:  | Gary W. McGann     |   |
| Title: | Chief Executive Officer      |   |

 

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**Certificationof Chief Financial Officer**

**Pursuantto 18 U.S.C. Section 1350,**

**asadopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002**

I, Ian J. Curley, Chief Financial Officer of SmurfitKappa Funding plc, a public limited company organized under the laws of Ireland(“Smurfit Kappa Funding”), certify, pursuant to 18 U.S.C. Section 1350, asadopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to myknowledge, that:

(i)                                     theAnnual Report of Smurfit Kappa Funding on Form 20-F for the fiscal year endedDecember 31, 2006, as filed with the Securities and Exchange Commission on thedate hereof (the “Annual Report”), fully complies with the requirements ofSection 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(ii)                                  theinformation contained in the Annual Report fairly presents in all materialrespects the financial condition and results of operations of Smurfit KappaFunding.

This certification will not be deemed “filed” forpurposes of Section 18 of the Securities Exchange Act of 1934, or otherwisesubject to the liability of that section. This certification will not be deemed to be incorporated by referenceinto any filing under the Securities Act of 1933 or the Securities Exchange Actof 1934, except to the extent that Smurfit Kappa Funding specificallyincorporates it by reference.

Date: April 27, 2007
| By:    | /s/ Ian J. Curley |   |
|--------|-----------------------------|--------|
| Name:  | Ian J. Curley     |   |
| Title: | Chief Financial Officer     |   |

 

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