Steve,

The attached files contain the headcount and G&A costs information you requested based on the 2001 Plan.  My apologies for not getting this to you sooner.  Please note that this information is representative of the three Clean Fuels companies but is based on my interpretation of what you wanted included within a particular line item.  Feel free to call me with any questions or comments you may have regarding this data.

Thanks,
	Tom Meers   X54899