The following entities were acquired on March 30, 2001:

Daishowa Forest Products Ltd., a Canada Federal corporation:
 Parent Company: EIM Holdings (Canada) Co. - 100%

 Business: Management and service company.

 Shares: Authorized: Unlimited Common shares; no par value; Issued - 501.
   Authorized: Unlimited Pref. Redeemable; no par value; Issued - 586,000.


 Directors and officers: Unknown
 
 Employees: Yes

 Company No.: 1588 DFPL

Compagnie de Papiers Stadacona Ltee, f/k/a Daishowa Inc., a Quebec 
corporation:
 Parent Company: Daishowa Forest Products Ltd. - 100%

 Business: Quebec paper mill that manufactures newsprint, directory paper and 
paper board.

 Shares: Class A: Authorized: Unlimited; no par value; Issued - 380,101.
   Class B: Authorized: Unlimited; no par value; Issued - 0.

 Directors and officers: Unknown
 
 Employees: Yes

 Company No.: 1589 DSHW

Ste. Aurelie Timberlands, Co., Ltd., a Maine corporation:
 Parent Company: EIM Holdings (US) Inc.- 100%

 Business: To own and develop timberlands in the state of Maine.

 Shares: Authorized: 3,000 Common shares; no par value; Issued - 410.

 Directors and officers: Unknown
 
 Employees: Yes

 Company No.: 1590 SATC

NOTE:
Sylvia Hu - corporate records to follow as received; we will maintain mirror 
minute books only for all 3 entities.
Sharon Butcher - these companies have employees.
Deb Korkmas - please supply slates of directors and officers.



Kate B. Cole
Director, Corporate Services
Enron Corp.
Tel: (713) 853-1624
Fax: (713) 646-8007
Email: kate.cole@enron.com