As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 3/15/07  Heelys, Inc.                      10-K       12/31/06    5:1.3M                                   Merrill Corp-MD/FA

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report Pursuant to Section 13 and 15(D)      HTML    856K 
 2: EX-23.1     Consent of Experts or Counsel                       HTML      6K 
 3: EX-31.1     Certification -- Sarbanes-Oxley Act - Sect. 302     HTML     13K 
 4: EX-31.2     Certification -- Sarbanes-Oxley Act - Sect. 302     HTML     13K 
 5: EX-32.1     Certification -- Sarbanes-Oxley Act - Sect. 906     HTML     11K 

EXHIBIT 32.1

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 on Form 10-K of Heelys, Inc. (the “Company”) for the period ending December 31, 2006, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), we, Michael G. Staffaroni, Chief Executive Officer of the Company, and Michael W. Hessong, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to our knowledge, 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 operations of the Company.

Dated: March 15, 2007