Thanks for the information.  It would be helpful if you would send the 
detailed worksheet that you mentioned.

I am surprised to hear that the only restricted shares left are the ones 
granted this January.  I have always elected to defer any distributions of 
restricted stock.  I believe I selected the minimum amount required to be 
kept in enron stock (50%).   Are you saying that all the previous grants have 
fully vested and been distributed to my deferral account?

Thank you for looking into this issue.

Phillip