Please join me in congratulating the following tax professionals in 
Enron-North America on their well-deserved promotions, effective August 15th.

Steve Douglas is promoted from Director to Senior Director.  Steve joined 
Enron-NA,s Planning Group from the Charlotte, North Carolina firm 
Fennebresque, Clark, Swindell & Hay in May of 1998.  He was previously 
affiliated with the Skadden, Arps law firm in New York City.  Steve received 
his BS degree (cum laude) in Finance and Mathematics from Trinity University, 
his JD from The University of Texas School of Law, and his LLM in Taxation 
from the New York University School of Law.

Julie Gartner is promoted from Manager to Director.  Julie came to Enron-NA 
from Exxon in June 1997 with over 15 years of experience.  She began as a Tax 
Manager in the Multistate Tax Group.  For the last year and one-half, Julie 
has been in Enron-NA,s Reporting & Analysis Group.  Julie received her BA in 
Business Administration from Southeastern Louisiana University and her MS in 
Accounting from University of Houston-Clear Lake and is licensed as a CPA.

Joe Green is promoted from Tax Specialist to Senior Tax Specialist.  Joe 
joined Enron-NA,s Multistate Tax Services Group in 1997.  Prior to joining 
the Multistate Tax Services Group, Joe worked for sixteen years in the Tax 
Departments at Coastal, Shell, and Gulf Oil.  Joe earned his BS in Accounting 
from Alcorn State University.

Karen Collins is promoted from Tax Specialist to Senior Tax Specialist.  
Karen came to Enron-NA Tax Group working in Reporting & Analysis in March of 
1998 with 12 years of tax experience.  More recently, Karen has been working 
in our Planning Group.  Karen received her BS in Accounting from Southern 
Illinois University, and her MST from DePaul University.

Additionally, Ling Li has joined Enron-NA Tax from the Merchant Analyst,s 
Program working in the Reporting & Analysis Group.  Ling has her BS in 
Education Administration from East China Normal University, her MS in 
Accounting from LSU, and is a licensed CPA.  Ling was recently promoted to a 
Senior Tax Analyst.