Contents :

We refer to your letter dated 11 May 2001 and have the pleasure to furnish you the explanation for the variance as follows:-

	RM'000
Consolidated PAT as previously reported	724
Audit adjustment put through by the auditors
(i) Expenditure brought forward charged to income statement restated as prior year adjustment	533
(ii) Reversal of adjustment made on intra-group disposal of fixed assets	758
(iii) Additional provision for taxation	(700)
(iv) Other numerous immaterial adjustments	72
Consolidated PAT as per audited accounts	1,387

Query Letter Contents :

We refer to your Company's Annual Audited Accounts 2000 received on 2 May 2001.
We note that the group's profit after taxation and minority interests for the
year ended 31 December 2000 amounts to RM1,386,704.
However, your Company's announcement of unaudited results dated 20 February
2001 showed a consolidated profit after taxation and minority interest of
RM724,000 for the abovementioned financial year.
In accordance with the Exchange's Listing Requirements, kindly furnish the
Exchange immediately with your detailed explanation of the above difference for
public release.

Yours faithfully


TAN YEW ENG
Senior Manager, Listing Operations
MBP/nz