**Exhibit 32.2**

**CERTIFICATIONPURSUANT TO18 U.S.C. SECTION 1350,AS ADOPTED PURSUANT TOSECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report of New EnglandRealty Associates Limited Partnership (the “Partnership”) on Form 10-Q forthe period ending March 31, 2007 as filed with the Securities and ExchangeCommission on the date hereof (the “Report”), I, Harold Brown, the Treasurerand a Director of the Partnership’s General Partner, NewReal, Inc.,certify, pursuant to 18.U.S.C. § 1350, as adopted pursuant to § 906of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1)                      The Reportfully complies with the requirements of section 13(a) or15(d) of the Securities Exchange Act of 1934; and

(2)                      Theinformation contained in the Report fairly presents, in all material respects,the financial condition and result of operations of the Partnership.
|        | /s/ HAROLD BROWN                         |
|--------|------------------------------------------|
|   |                                     |
|   | Harold Brown                             |
|   | Principal Financial  Officer             |
|   | (Treasurer and Director  of              |
|   | the Partnership’s  General Partner, |
|   | NewReal, Inc.)                      |

 

May 10, 2007

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**SIGNATURES**

 

Pursuant to therequirements of Section 13 or 15(d) of the Securities Exchange Act of1934, the registrant has duly caused this report to be signed on its behalf bythe undersigned, thereunto duly authorized.
|        | NEW ENGLAND REALTY ASSOCIATES LIMITED |
|--------|---------------------------------------|
|   | PARTNERSHIP                           |
|   |                                  |
|   | By:                                   | /s/ NEWREAL,  INC. |
|   |                                  | Its General  Partner |
|   |                                  |   |
|   | By:                                   | /s/ RONALD BROWN |
|   |                                  | Ronald Brown,  President |
|   |                                  |   |
|   | Dated: May 10, 2007                   |

 

Pursuant to the requirementsof the Securities Exchange Act of 1934, this report has been signed below bythe following persons on behalf of the registrant and in the capacities and onthe dates indicated.
| Signature        | ** ** | **Title**                                     | ** ** | **Date**     |
|------------------|------------|-----------------------------------------------|------------|--------------|
|             |       |                                          |       |         |
| /s/ RONALD BROWN |       | President and Director of the General Partner |       | May 10, 2007 |
| Ronald Brown     |       | (Principal Executive Officer)                 |       |         |
|             |       |                                          |       |         |
|             |       |                                          |       |         |
| /s/ HAROLD BROWN |       | Treasurer and Director of the General Partner |       | May 10, 2007 |
| Harold Brown     |       | (Principal Financial Officer and Principal    |       |         |
|             |       | Accounting Officer)                           |       |         |

 

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