Great news, everyone. For the third consecutive year, Fortune magazine has 
named Enron one of the nation's top employers on its annual "100 Best 
Companies to Work for in America" list.  This year Enron ranks No. 22, up 
from No. 24 last year.

We continue to move up on Fortune's list, which shows that you, our 
employees, believe Enron is a cool place to work.  Thanks to all of you who 
took time from your busy schedules to share your Enron experiences with 
Fortune in its confidential survey. 

Your contributions this past year have raised Enron's profile as we've 
enjoyed unprecedented achievements.  So give yourself a pat on the back for a 
job well done and for contributing to one of corporate America's great 
success stories.  

We look forward to continuing the momentum in 2001 and wish you and your 
family a pleasant holiday season and a Happy New Year.