Exhibit 32


                  CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER
                         AND THE CHIEF FINANCIAL OFFICER
           Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to
                  Section 906 of the Sarbanes-Oxley Act of 2002


Roger S. Marcus, Chief Executive Officer, and Howard N. Feist III, Chief
Financial Officer, of American Biltrite Inc. ("the Company"), each hereby
certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C.
Section 1350, that, to the best of his knowledge:

      1.    The Annual Report on Form 10-K of the Company for the year ended
            December 31, 2005 (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 represents, in all
            material respects, the financial condition and results of operations
            of the Company.


Date: March 27, 2006            /s/ Roger S. Marcus
      ----------------------    -----------------------------
                                Roger S. Marcus, Chairman of the Board,
                                Chief Executive Officer and Director


                                /s/ Howard N. Feist III
                                -----------------------------
                                Howard N. Feist III, Vice President
                                Finance and Chief Financial Officer