EXHIBIT 32

                            CERTIFICATION 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 Golf Rounds.com Inc. (the "Company") on
Form 10-KSB for the period ended August 31, 2006 as filed with the Securities
and Exchange Commission on the date hereof (the "Report"), the undersigned, in
the capacity and on the date indicated below, hereby certifies pursuant to 18
U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, that:

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

2.    The information contained in the Report fairly presents, in all material
      respects, the financial condition and results of operation of the Company.


December 3, 2006                     By: /s/ Robert H. Donehew
                                         ----------------------
                                     Name:  Robert Donehew
                                     Title: President, Treasurer and Secretary