Memo from Philip Hawkins of PricewaterhouseCoopers

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I should be grateful if you would reply to this e-mail immediately to
confirm safe receipt of your 2000-2001 Tax Return Questionnaire.

Dear Danny,

As you may be aware, the latest UK tax year ended on 5 April 2001 and we at
PricewaterhouseCoopers have been authorised to prepare your return for
2000/2001.  Due to the success of the electronic Tax Return Questionnaire
(TRQ) for  1999/2000, we are circulating the TRQs electronically again this
year.

The TRQ is attached below and requests information on personal
circumstances and personal income that we are only able to obtain from the
assignee themselves.  Please be aware that Enron will provide all necessary
information regarding income from your employment.

Please note that you may have provided the majority of this information
when we prepared your 2000 US income tax return or in previous UK Tax
Return questionnaires.  If this is the case, please annote the
questionnaire accordingly.  I would like to remind you that the UK tax year
runs from 6 April 2000 to 5 April 2001 so any information provided with the
US questionnaire (ETDO) may not cover the entire UK tax period.  Please
ensure you provide us with the additional information relating to the
period from January 1, 2001 to April 5, 2001.

(See attached file: Foreign Nationals ETDO v1.2.xls)


The main topics addressed in the TRQ include:

   Personal Details
   Workdays
   Home Leave Trips
   Stock Option Activity
   UK Bank/Building Society Interest
   UK Dividends
   UK Capital Gains
   Remittances
   Pensions
   UK Charitable Contributions

The TRQ is in the format of an Excel file.  When completing the TRQ you
have the option to either:

   Enter the necessary details within the spreadsheet, save it, and return
   it to PwC by email; or

   Print off the TRQ, complete it manually and return by fax or post to PwC
   along with any relevant supporting documentation.

I would suggest, however, that if you only have a limited amount of
information to provide that it may prove more efficient to print off the
TRQ and complete it manually.

We should be very grateful if you could return the completed TRQ to PwC by
15 August at the latest.

Should you have any queries regarding the completion of the TRQ, or UK tax
in general, then please do not hesitate to contact either me, John White,
James Sharman or Julia McWilliams.  Our contact details are:

John White
Direct Dial:  +44 (0) 20 7804 1579
Fax:  +44 (0) 23 8080 5353
Email:  John.White@uk.pwcglobal.com

Philip Hawkins
Direct Dial:  +44 (0) 20 7804 1939
Fax:  +44 (0) 20 7804 1939
Email:  Philip.Hawkins@uk.pwcglobal.com

James Sharman
Direct Dial:  +44 (0) 23 8083 5409
Fax:  +44 (0) 23 8083 5353
Email:  James.Sharman@uk.pwcglobal.com

Julia McWilliams
Direct Dial: +44 (0) 23 8083 5439
Fax: +44  (0) 23 8083 5353
Email:  Julia.McWilliams@uk.pwcglobal.com


We will respond at the earliest possible opportunity.

Should you chose to post your completed TRQ then please mail it to:

Philip Hawkins
PricewaterhouseCoopers
Savannah House
3 Ocean Way
Ocean Village
Southampton
SO14 3TJ


We  look forward to receiving your completed TRQ and working with you on
your UK taxes.

Kind regards



Philip Hawkins

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The principal place of business of PricewaterhouseCoopers and its associate
partnerships is 1 Embankment Place, London WC2N 6NN where lists of the
partners' names are available for inspection. All partners in the associate
partnerships are authorised to conduct business as agents of, and all
contracts for services to clients are with, PricewaterhouseCoopers. The UK
firm of PricewaterhouseCoopers is authorised by the Institute of Chartered
Accountants in England and Wales to carry on investment business.
PricewaterhouseCoopers is a member of the world-wide
PricewaterhouseCoopers organisation.
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 - Foreign Nationals ETDO v1.2.xls