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  Quarterly  Report  of  eTotalSource,  Inc.  (the
"Company") on Form 10-QSB for the quarter ended September 30, 2004 as filed with
the Securities  and Exchange  Commission on the date hereof (the  "Report").  I,
Virgil D.  Baker,  Chief  Financial  Officer,  and a  director  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 efficiencies and material weaknesses.


November 15, 2004                       By:  /s/ Virgil D.  Baker
                                           -------------------------
                                             Virgil D. Baker, Chief Financial
                                             Officer, and Director

A signed  original of this written  statement  required by Section 906, or other
document  authentications,  acknowledging,  or otherwise  adopting the signature
that  appears  in typed  form  within the  electronic  version  of this  written
statement  required by Section 906, has been provided to eTotalSource,  Inc. and
will be retained by  eTotalSource,  Inc.  and  furnished to the  Securities  and
Exchange Commission or its staff upon request.