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"Taylor, Monique" <motaylor@grantthornton.ca> on 01/02/2001 01:41:40 PM
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cc:  
Subject: Site Location Advisory Service




I am pleased to inform you that one of Canada's leading business service
providers, Grant Thornton LLP, is now offering US firms a full Site Location
Advisory Service.

With over forty offices across Canada, Grant Thornton LLP knows Canada.  We
are finding that more and more US corporations are looking north as they are
faced with fewer satisfactory location alternatives in which to expand.
Canada, with its relatively large and well trained work force, not to
mention lower operating costs, is increasingly being considered by companies
such as yours.

Grant Thornton LLP would be pleased to discuss this service with you.  It is
a full service that includes, on your behalf, real estate sourcing, labor
force analysis and verification, tax analysis and comparison, and incentive
negotiations.

Should you be considering expanding your operations and interested in
discussing our service, please give us a call.  More and more United States
firms, from call centers to manufacturers are locating in Canada to serve
both their US and Canadian customers.

Based in Moncton, New Brunswick Canada, I can be reached at:

 Telephone     (506) 857-0100
 Cell Phone    (506) 381-1450
 E-Mail           mmacbride@grantthornton.ca


Michael S. MacBride, CMA
Senior Consultant

Grant Thornton LLP
Chartered Accountants
PO Box 1005
633 Main Street Suite 500
Moncton New Brunswick Canada  E1C 8P2


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