EXHIBIT 32.2


                     CERTIFICATION OF DISCLOSURE PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

      In connection with the Annual Report of eTotalSource, Inc. Company (the
"Company") on Form 10-KSB for the year ended December 31, 2004 as filed with the
United States Securities and Exchange Commission on the date hereof (the
"Report"). I, Virgil Baker, Chief Financial Officer of the Company, certify,
pursuant to 18 USC section 1350, as adopted pursuant to section 906 of the
Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:

      (1) I am the certifying Officer and I have reviewed the report being
filed;

      (2) Based on my knowledge, the report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by the report;

      (3) Based on my knowledge, the financial statements, and other financial
information included in the report, fairly present in all material respects the
financial condition, results of operations and cash flows of the issuer, as of,
and for, the periods presented in the report.

      (4) I and the other certifying officers are responsible for establishing
and maintaining disclosure controls and procedures (as such term is defined in
paragraph (c) of this section) for the issuer and have:

            i. Designed such disclosure controls and procedures to ensure that
material information relating to the issuer, including its consolidated
subsidiaries, is made know to them by others within those entities, particularly
during the period in which the periodic reports are being prepared;

            ii. Evaluated the effectiveness of the issuer's disclosure controls
and procedures as of a date within 90 days prior to the filing date of the
report ("Evaluation Date"); and

            iii. Presented in the report their conclusions about the
effectiveness of the disclosure controls and procedures based on their
evaluation as of the Evaluation Date;

      (5) I and the other certifying officers have disclosed, based on their
most recent evaluation, to the issuer's auditors and the audit committee of the
Board of Directors (or persons fulfilling the equivalent function);

            i. All significant deficiencies in the design or operation of
internal controls which could adversely affect the issuer's ability to record,
process, summarize and report financial data and have identified for the
issuer's auditors any material weaknesses in internal controls; and

            ii. Any fraud, whether or not material, that involves management or
other employees who have a significant role in the issuer's internal controls;
and

      (6) I and the other certifying officers have indicated in the report
whether or not there were significant changes in internal controls or in other
factors that could significantly affect internal controls subsequent to the date
of their most recent evaluation, including any corrective actions with regard to
significant deficiencies and material weaknesses.

Dated:  March 25, 2005
                                           By:     /s/ Virgil Baker
                                                   ------------------------
                                                   Virgil Baker
                                                   Chief Financial Officer