**Exhibit      32.1**

**CERTIFICATION      PURSUANT TO 18 U.S.C. SECTION 1350, **

**AS      ADOPTED PURSUANT TO **

**SECTION      906 OF THE SARBANES-OXLEY ACT **

|   | (1) |   | The                Report fully complies with the requirements of section 13(a) or 15(d)                of                the Securities and Exchange Act of 1934; and |
|--------|-----|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) |   | The                information presented in the Report fairly represents, in all material                respects, the financial condition and results of operation of the                issuer                for the fiscal quarter then ended. |
|--------|-----|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Date:                August 10, 2006 |   |   |   |   |   | MEGA                GROUP, INC.                                                                                                                                                       |
|--------------------------------------|--------|--------|--------|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                 |   |   |   |   |   |                                                                                                                                                                                  |   |   |
|                                 |   |   |   | By:    |   | /s/    JOHN                H. BROWN        **John                  H. Brown****Chief                  Executive Officer** |
|                                 |   |   |   |   |   |                                                                                                                                                                                  |   |   |

|                                                |   |   |   |   |   |                                                                                                                                                                  |
|-----------------------------------------------------|--------|--------|--------|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                |   |   |   |   |   |                                                                                                                                                                  |   |   |
| Date:                August                10, 2006 |   |   |   | By:    |   | /s/    JOYCE                L. BROWN     **Joyce                  L. Brown****Chief                  Financial Officer** |
|                                                |   |   |   |   |   |                                                                                                                                                                  |   |   |

**14**

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