Congratulations, Enron employees!  Fortune magazine ranked Enron number 24 of 
the "100 Best Companies to Work for in America," up from number 73 last 
year.  Enron also is the only global energy company and one of four 
Houston-based companies on the list.  Not only are we the most innovative 
company in America, we continue to be recognized as a great place to work!

Fortune,s "100 Best Companies to Work for in America" list is primarily 
employee-driven.   Selection is based mainly on responses received from 
randomly selected employees from each participating company to 57 questions 
on a confidential Great Place to Work Index Trust survey.  We,d like to thank 
each employee who filled out the survey.  In addition, Fortune evaluates 
information taken from a detailed human resources questionnaire, a culture 
audit and other materials submitted by the companies. 

Because companies are getting better and better, the competition was fierce 
this year, and Fortune had to drop 35 companies that appeared on last year,s 
list.  So not only did Enron significantly move up on the list, we did so in 
spite of tough new competition.

Enron,s corporate culture and our world-class employees make Enron a great 
place to work.  This recognition reflects our commitment to employees and 
your integral participation in Enron,s success.  We want to thank the Vision 
and Values Task Force, which has worked diligently to make our values visible 
across the company.  Nowhere was this more evident than in the Chairman,s 
Award.  We also thank all employees for your dedication, innovation, 
enthusiasm and creative spirit.  The work you do every day makes Enron 
successful and a great place to work.  We look forward to even greater 
accomplishments in the New Year.

The "100 Best Companies to Work for in America" list will appear in Fortune,s 
January 17, 2000 issue, or you can view it online now at www.fortune.com.