EXHIBIT 32.2
                            SECTION 906 CERTIFICATION

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                     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 March 31, 2004 as filed with the
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
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(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:  May 12, 2004                Officer: Virgil Baker

                                             Name:

                                             /s/Virgil Baker
                                             -----------------------------
                                             Position: CFO