Enron Goodwill Analysis
Summary by operating Segment
As of June 30, 2001
(In millions)

o Cumulatrve Efte~ of Accounting Change

   AJiocated $7SOMM to $900MM to Amer,cas
g Non-Recurnng Charge
   AJk,cated to Americas

		Consolidated Goodwill
	       (excluding equity method
		   investment.):

					       Transportation
						   and
						 Distribution   Americas

		Portland General
		Elektro
		Enron Corp. (related to EES Ml Buyback)
		Enron Europe (MG Metals)
		Enron Energy Services
		Wind
		Enron Global Power & Pipelines LLC
		Enron Intemacional Panama S.A.(BLM)
		Enron Broadband Services
		HNG
		Induatnas Electricas de Ventane Ltd.
		Global Markets
		Other

		 Subtotals

								Global    lndustn'J           Global
								Markets    Markets    Europe  Assets

											   $  364


													 I
													64

							     $   36

								       $    9

						$      1,406  $   36    $   9    $

													     EES     EBS     Wind


													    $  434

													       193
															    $  187


														    $  55

												       13

												       12

																     TOTAL
																     ENRON
																     $ 1,408
																	583
																	434
																	364
																	193
																	187
																	165
																	 64
																	 55
																	 38
																	 13
																	  9
																	 12

											  $  364    $  637   S  627  $  55   S  167    $3,523

	      Goodwill Relating to Equity
		Method Investments:

		TGS
		Ecoelectnca
		CEG/Riogas
		Gaspart
		Northern Plains
		Other

		 Subtotals

		 Total Consolidated Goodwill

												   $  248
												      165
												      102
												      127

						$        72

					$       72   $  -

					$     1,460  $  36   $   9
						    -

							   ____     35

																     S  240
																	165
																	102
																	127
																	 72

											  _________                                        35



										$    -     5-        $677     $-       5-     $-       $749

										$    -     $  364    $1,514   $  627   $ 55   5  167   $4,272
									       -          - -                 - - - -

	       Unconsolidated Goodwill:

		 Azurix/Wessex
		 Azurix/Other
		 Stadacona
		 SK Enron
		 Pulp & Paper (Fishtail)
		 Tranaredes
		 Other

						$       697

										 $   149

										     223

							 24

																      5  697
																	 213
																	 149
												   $  117                                117
																	 223
												       31                                 31
													 1                                25

	      Total Unconsolidated Goodwill    $     934  $  -    5-     $   372  $       $149   $-     5-    $  -    $1,455
									 -       -- -                         - -

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