EXHIBIT 32

                            CERTIFICATION PURSUANT TO
                              18 USC, SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

      In connection with the Annual Report of Lannett Company, Inc. (the
"Company") on Form 10-KSB for the fiscal year ended June 30, 2003 as filed with
the Securities and Exchange Commission on the date hereof (the "Report"), I,
William Farber, the Chief Executive Officer of the Company, and I, Larry
Dalesandro, the Chief Financial Officer of the Company, hereby certify, 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 complies with the requirements of Section13 (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 operations of the
       Company.

Dated: June 17, 2004                            /s/ William Farber
                                      ------------------------------------
                                                William Farber,
                                                Chief Executive Officer

Dated: June 17, 2004                            /s/ Larry Dalesandro
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                                                Larry Dalesandro,
                                                Chief Financial Officer