Jennifer,

Please see the attached Master Firm Purchase/Sale  draft for J.D. Irving, 
Limited.   Should you have any questions,  please give me a call.





Debra Perlingiere
Enron North America Corp.
Legal Department
1400 Smith Street, EB 3885
Houston, Texas 77002
dperlin@enron.com
Phone 713-853-7658
Fax  713-646-3490