Jim,

Current headcount of the group is 49, including assistants, associates and
analysts, and  part-time employees. The core group head count is 36 professionals.

I am attaching a spreadsheet that gives you  affiliation of each employee with the primary
unit he/she supports. Some people support multiple units but I ignore such details.

What is shown below are the percentage cost allocations to different Enron units.
The allocations are based on the averages from the last year and will apply to 2002.

Vince




0.18	0.06	0.02	0.16	0.04	0.24	0.28	0.02	1	
RAC	EIM	EEurope	EES	ET&S	EGM	EA	EBS	Total