=============
Page 1 of 11
=============

Ken and Linda Lay
Balance Sheet Comparison
  July 31, 2000


Current Assets	6/30/00
4,646,852	7131100
7,451,062	Variance
.2,804,210	
New Morgan Stanley Acct.;
				New Eagle Global Acct.;
Marketable Investments				Loan to Liz & Jose Luis
Corn & Pref Stocks	136,428,801	152,368,882	15,940,081	ENE inc. $9.125 from pr. Mo.;
			-	CPQ inc. $2.50 from pr. Mo.
Executive Stock Options	111,627,137	137,355,324	25,728,187	ENE inc. $9.125 from pr. Mo.;
				CPQ inc. $2.50 from pr. Mo.
Bonds	298,606	298,606	-	
Mutual Funds	13,467,619	13,061,921	(405,698)	Dec across the board in funds
Partnerships (Family)*	47,962,388	55,333,197	7,370,809	ENE inc. $9.125 from pr. Mo.;
				CPQ inc. $2.50 from pr. Mo.
Long Term Investments	39,301,084	39,560,376	259,292	Earnest $-Aspen3, Lazard
				Capital Call, Appreciation
Retirement/Deferred Assets	60,366,344	65,429,262	5,062,918	ENE inc. $9.125 from pr. Mo.
Personal Non Earning Assets	2,659,604	2,684,149	24,545	
Current Liabilities	(71,402,844)	(76,390,263)	(4,987,419)	New investments & expenses
Long Term Liabilities	(89,860,778)	(105,831,222)	(15,970,444)	Increase in Def. Tax Liability as
				a result of inc stock opt value
Business Liabilities	(206,299)	(217,137)	(10,838)	

NET WORTH $255,288,514 $ 291,104,157 35,815,643

Ken and Linda have guaranteed a mortgage in the amount of $900,000 maturing on January 1, 2014
with an interest rate of 6.88% at Bank of America for their daughter, Robyn Vermeil. This loan is
collateralized by property appraised at $965,000 as of December 9, 1998.

Ken has also guaranteed three unsecured notes in the amounts of $183,900 maturing on Aug. 27, 2000
and $101,319 plus $145,374 maturing on Sept. 25, 2000 (totaling $246,693) at an interest rate
of 30-Day LIBOR +1.5% at Bank of America for his sister, Sharon Lay.

Linda has guaranteed a note secured by a 2000 Toyota Avalon in the amount of $26,949.

The outstanding commitments for various investments total $ 19,652,719.

  Value based on FMV of partnership assets. No discount for partnership interest is shown.

LAY-G39 0078

LBF002-00687

GOVERNMENT
EXHIBIT
  217
  Crim. No. H-04-25 (S-2)


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List of Outstanding Commitments
As of July 31, 2000

  Total Outstanding
PERSONAL Commitment Total Invested Commitment

Capricorn Investors II LP
Capricorn Investors III LP
Carson Private European Fund
Chase Cap Ptrs Private Eq Fund
Corporate Opportunities Funds
Environmental Opportunities Fund
Environmental Opportunities II Fund
Lazard Technology Partners II LP
Vanguard VII LP
Westbridge Ventures, L.P.
  SUBTOTAL

List of Scheduled Commitments:
Houston NFL Holdings
(Offset by Credit Facility at Bank of Am)
TOTAL

  Total Outstanding
KLL & LPL INVESTMENTS, LTD. Commitment Total Invested Commitment

500,000	476,415	23,585
750,000	284,672	465,328
1,500,000	1,050,000,	450,000
5,000,000	767,010	4,232,990
750,000	225,000	525,000
500,000	475,000	25,000
400,000	168,000	232,000
1,000,000	176,184	823,816
3,000,000	300,000	2,700,000
1,000,000		1,000,000
$ 14,400,000	$ 3,922,281	$ 10,477,719

11,675,000 2,500,000 9,175,000

$ 26,075,000 $ 6,422,281 $ 19,652,719

Capricorn Investors III LP
Carson Private Capital IV (Hicks Muse)
DLJ Millennium Partners LP
G S Private Equity Partners LP
Lazard Technology Partners II LP
Sevin Rosen VI Affiliates
TCW/Hines Emerging Markets R E
TCW Taiwain Special Opportunity II
Vanguard VII LP
Westbridge Ventures, L.P.
  TOTAL

250,000	94,891	155,109
1,000,000	900,000	100,000
250,000	237,500	12,500
2,000,000	1,221,889	778,111
500,000	88,093	411,907
50,000	37,500	12,500
1,000,000	242,770	757,230
500,000	500,000	-
2,000,000	200,000	1,800,000
500,000		500,000
$ 8,050,000	$ 3.522,643	$ 4,527,357

LAY-G39 0079

BF002-00688


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August 16, 2000

	Kenneth L. & Linda P. Lay	
	BALANCE SHEET ANALYSIS	
	As of: July 31, 2000	

S	Balance % of Total	Assets % of Working Assets
ASSET
CURRENT ASSETS		
Cash on Hand:		
CASH ON HANDBJONES	-21.83	.0% .0
CASH ON HAND/SK	177.48	.0% .0
CASH ON HAND/PSTOKES	230.90	.0% .0
CASH ON HAND/MSTURGIS 198.18	.0% .0
CASH ON HAND/LEONA	381.63 -	.0% .0
CASH ON HAND/PRAKER	300.00	.0% .0
Total Cash on Hand:	1,266.36	.0% .0
Checking Accounts:		
BANK OF AMERICA 0707	73,685.21	.0% .0
BANK OF AMER/LPL PROP	29,452.91	.0% .0
BANK OF A1MER/STOKES	6,540.21	.0% .0
CHASE BANK CHECKING	94.50	.0% .0
VECTRA BANK	2,460.49	.0% .0
UNITY 109-900	183.01	.0% .0
Total Checking Accounts:	112,416.33	.0% .0
Money Market Accounts:		
WASHINGTON DC ACCT	90,000.00	.0% .0
Total Money Market Accounts:	90,000.00	.0% .0

Brokerage Accounts:

CHARLES SCH-CAPROCK/SCH-CR	79,250.62	.0% .0
GOLDMAN SACHS/GS-61	30,023.10	.0% .0
GOLDMAN SACHS/GS-42	232,042.98	.0% .0
MORGAN STANLEY MMA/MS-55	S25,243.84	.2% .2
PAINE WEBBER MMA/PW-KLL	10,501.56	.0% .0
PAINE WEBBER CYPRESS/PW-98	838.04	.0% .0
PAINE WEBBER HB/PW-38	9,717.02	.0% .0
PAINE WEBBEREGA/PW-11	1,290,627.26	.3% .3
SANDERS MORRIS MMA/SMH-JT	.98	.0% .0
TCW CONC CORE ACCT	99,353.32	.0% .0
TCW MID CAP ACCT	57,846.83	.0% .0
WATERHOUSE SEC-MMA/WSI	1,055.15	.0% .0
Total Brokerage Accounts:	2,636,500.70	.6% .6

Savings Accounts:

  ENRON CREDIT UNION/KLL 44.85 .0% .0
Total Savings Accounts: 44.85 .0% .0
Treasury Bills:
  SAVINGS BONDS 2,400.00 .0% .0

Page 1

LAY-039 0080

LBF002-00689


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Kenneth L. & Linda F. Lay
BALANCE SHEET ANALYSIS
  As of: July 31, 2000

August 16, 2000

	Balance % of T	otal Assets % of Worlano ssets
Total Treasury Bills:	2,400.00	.0% .0
Short-term Receivables:		
ACCT RECV-TDH	390,000.00	.1% .1
ACCT RECV-TDH (AVALON)	171,550.04	.0% .0
ACCT RECV-MKL	190,278.26	.0% .0
ACCT RECV-RENT DEP (#1000)	2,102.08	.0% .0
ACCT RECV-S. HOBBS	112,500.00	.0% .0
ACCT RECV-D. HOBBS	112,500.00	.0% .0
ACCT RECV-RRH	20,000.00	.0% .0
ACCT RECV-RRH (DICKEY)	135,000.00	.0% .0
ACCT RECV-BJONES	106,362.45	.00,% .0
ACCT RECV-R V	84,643.00	.0% .0
ACCT RECV-JAI.	7,878.39	.0% .0
ACCT RECV-ELV(FL)	580,000.00	.1% .1
ACCT RECV-ROBERTSBLOODWOR	19,380.30	.0% .0
ACCT RECV-E MCELROY	4,250.00	.0% .0
ACCT RECV-RANDY GRAY	100.000.00	.0% .0
ACCT RECV-S. ADARO	3,200.00	.00./0 .0
ACCT RECV-Y2K ENERGY CO.	1,110.000.00	.2% .2
Total Short-term Receivables:	3.149,645.52	.7% .7
Notes Receivable:		
FAM PTRNS ANNUITY-2/KLL	730,081.17	.2%
FAM PTRNS ANNUITY-2/LPL	7/23,707.10	20,/0 .2
Total Notes Receivable:	1,458,788.27	.3% .3
TOTAL CUR= ASSETS	7,451,062.03	1.6 1.6
MARITABLE INVESTMENTS		
Enron Corp. 5	116.379,687.62	
Common Stock	10,730,685.88	
Fayez Sarofim Mg=t.-Com	3,364,679.25	
Sanders Morris Mundy-Com	1,355,611.25	
Cypress Asset Mgmt.-Corn.	
3,869,528.08	
Goldman Sachs-Com	2,424,689.72	
Goldman Sachs-Internet	1,079,395.33	
Caprock Capital Advisors	926,743.55	
Hams Bretall	302.353.36	
PaineWebber Core Hold.	3,357,283.11	
TCW Core Equity	734,474.39	
TCW Mid Cap Equity	3,142,441.70	
Morgan Stanley & Co.	486,192.20	
Eagle Global	209,372.75	
Preferred Stocks	2,955,743.25	
Vested Exec Stock Options:		
CPQ ESO 4-97 5000SH (98)	60,162.50	.0'0 .0
	Page 2	

LAY-G39 0081

LBF002-00690


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Page 5 of 11
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August 16, 2000

Kenneth L. & Linda P. Lay
BALANCE SHEET ANALYSIS
  As of: July 31, 2000

	Balance % of	Total Assets % of Wori	ano Assets
CPQ ESO 4-97 25000SH (99)	300,812.50	.1%	.1
CPQ ESO 4-97 4370SH	87,585.73	.0%	.0
CPQ ESO 4-98 2,424 SHS	33,020.94	.0%	.0
CPQ ESO 4-99 2,953 SHS	47,875.51	.0%	.0
CPQ ES0 4-99 12500 SH (00)	54,656.25 ,.	.0%	.0
ENE ESO 2-94 168,000 SHS	9,555,000.00	2.0	2.0
ENE ESO 2-94 146,400 SHS	8,289,900.00	1.8	1.8
ENE ESO 12-94 65,230 SHS	3,807,801.25 _	.80,'0	.8
ENE ESO 12-95 203,140 SHS	11,084,334.10	2.3	2.4
ENE ESO 1-96 147,700 SHS	3,159,686.50	1.7	1.7
ENE ESO 12-96 118,620 SHS	6.175,950.30	1.3	1.3
ENE ESO 1-97 113,090 SHS	5,809,998.75	1.2	1
ENE ESO 1-97 935,000 SHS	48,559,225.00	10.3	10.3
ENE ESO 1-98 95,383 SHS	5,109,453.22	1.1	1.1
ENE ESO 12-98 590,650 SHS	13,317,725.97	2.3	2.8
ENE ESO 12-99 325,000SHS	11.841,375.00	_.5	2.5
ENE ESO 1-00 192,309SHS	5,060,611.34	1.1	1.1
ENT: ESO 2-00 13 SHS	144.63	.00,%	.0
Total Vested Exec Stock Options:	137,355,324.49	29.0	29.2

Corporate Bond-Convertibl:

LAKEWOOD SPORT CONV/SMH-JT	52,250.00	.0% .0
LAKEWOOD SPORT-1/SMH-JT	52.250.00	.0% .0
LAKEWOOD SPRT CONV2/SMH-JT	30,041.00	.0% .0
EARTHCARE CO DEB/SMH-JT	100,000.00	.0% .0
EARTHCARE CO 1534SH/SME-JT	1,534.00	.0% .0
EARTHCARE CO 2531SH/SV1H-JT	2,531.00	.00,/0 .0
P HOTO FETE. C OM CONVERT NOTE	60,000.00	.0% .0
Total Corporate Bond-Convertibl:	_98,606.00	.1% .1

Mutual Funds:

GS 1999 EACH FND/GS	7,402,600.15	1.6	1.6
MUNDERNET 14389SHIPW-94	954,710.15	.2%	.2
PW STRATEGY FUNDIPW-94	883,000.00	.2%	.2
TCW SELECT EQUITIES FUND	1,014,432.82	.2%	.2
TCW AGRESSIVE GRWTH/NB	920,348.10	.20./0	.2
TCW AGRESS GRWTH LT	116,654.67	.0%	.0
TCW SMALL GROWTH FUND	1,770,175.43	.4%	.4
Total Mutual Funds:	13,061,921.32	2.3	2.8
Partnerships-other.			
KLL & LPL INVEST!V 4T PTRNS	53.950,006.00	11.4	11.5
KLL & LPL FAMILY PTRNS	1,383,191.00	.3%	.3
Total Partnerships-other.	55,333,197.00	11.7	11.8
TOTAL MARKETABLE INVESTMENTS	358,417,930.75	75.7	76.1

Page 3

LAY-G39 0082

LBF002-00691


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Page 6 of 11
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August 16, 2000

Kenneth L. & Linda P. Lay
BALANCE SHEET ANALYSIS
  As of: July 31, 2000

	Balance % of	Total Assets /h of Worldnr Assets
		
LONG-TERM INVESTMENTS		
Residence:		
REAL ESTATE/HUNTTNGDON	9,878,841.48	2.1 2.1
REAL ESTATE/LOOSCAN	1,303,370.33	.3% .3
Total Residence:	1 1,182,21 1.81	2.4 2.4
Real Estate Other Homes:	-	
REAL ESTATE/ASPEN	2,863,697.02	.6% .6
REAL ESTATEBB-3431	447,544.79	.1% .1
REAL. ESTATE/SPRING ST	5,349,694.48	1.1 1.1
REAL. ESTATE/ASPEN3	200,000.00	.0% .0
PIRATES' COVE LOTS	299,742.66	.1% .1
REAL ESTATEB-3429	695,917.34	.1111/0 .1
REAL ESTATES-3433	859,357.60	.2% .2
REAL ESTATE/REB A	492, 63 9.61	.101/0 .1
REAL ESTATE,'CREEKSTONE LOT	1,679,069.25	.4% .4
REAL ESTATE/WEST GATE	253,195.50	.1% .1
RE-AL ESTATE12514 AVALON	233,421.38	.111/0 .1
Total Real Estate Other Homes:	13.454,279.63	2.8 2.9

Real Estate Active Rectal:

REAL ESTATE'1741SR	147,309.00	.0% .0
REAL ESTATE/1852MAR	104,044.97	.0% .0
REAL ESTATE/ 1856MAR	173,048.67	.0% .0
REAL ESTATE' F-,'1918SR	243.875.17	.10,/0 .1
REAL ESTATE/KINGS	190,000.00	.0% .0
REAL ESTATE,'VIKING	60,000.00	.0% .0
REAL ESTATE/IvIEYICO MO	240,026.00	.1% .1
Total Real Estate Active Rectal:	1,158,303.81	.2% .2

Real Estate Passive:

BLENHE M APARTS, LTD.	25,000.00	.0% .0
COLORADO OASIS LTD.	223,448.00	.0% .0
CREEKSTONE SOUTH RICE PTRS	291,800.00	.1% .1
DYtiAA:CON APARTMENTS, LTD	22,422.00	.0% .0
LAKE CHARLES APTS., LTD.	240,000.00	.1% .1
JESTER APTS PARTNERS,LP	470,413.00	.1% .1
TRAILSIDE APTS, LTD.	500,000.00	.1% .1
'VIII-AND INVESTMENT'S LLC	640,370 60	.1% .1
J.T.FAM,SR. INVEST., LTD.	262,798.00	.1% .1
W.E. TRADE INVESTMENTS LTD	246,727.00	.1% .1
W.A.REHAUSENLOT INV LTD	113,342.00	.0% .0
Total Real Estate Passive:	3,236,320.60	.7% .7

Page 4

LAY-G39 0083

LBF002-00692


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Kenneth L. & Linda P. Lay
BALANCE SHEET ANALYSIS
  As of: July 31, 2000

Farming Interests:
11ACRES ILLINOIS
Total Farming Interests:

  Other Investment-Passive:
BROADWING, LLC
CAPRICORN INVESTORS II LP
CAPRICORN INVESTORS III
CARSON PRIV CAP EUROPE LP
CARSON LEGEND LP
  CHASE CAP FTRS PRV FUND
CORPORATE OPPT FLND/SAE-JT
CHAMPION L.L.C/SNiH-JT
CON-EQUIP LLC/SNHI-JT
CON-EQUIP II LLC/ SMH-JT
  ENVTR OPP 500,000SH/SMH-J7
E\ VIRON OPP FUND II/SMH-JT
ETERNITV, INC.
  HOUSTON NFL HOLDINGS 2.5%
KESTREL VENTURES, LLC
LAZARD TECH FTRS II LP
  MV PTRNS-CYBER DIALOGUE
SANDERS OPPORT FUND/SMH-JT
TACONIC CAPITAL PTRS LP
VANGUARD VII LP
  Total Other Investment-Passive:
TOTAL LONG-TERM Lei 1VESTMEVTS

RF'I Nv NT/DEFER.RED ASSETS
IRA:
  PAINE WEBBER-IRA/KLL-PW
Total IRA.

IR.A/Spouse:
PAINE WEBBER-IRA/LPL-PW
Total IRA/Spouse:

Retirement Plan:
ENRON-RETIREMENT
ENRON SAVINGS ROIPW401K
ENRON SAV RO MIv1AlPW401K
KEOGH MMA/PW-02
  KEOGH MUNDER TECH/PW-02
ENRON SAVINGS 401(K)
  FID GROWTH CO 401(K)/KLL

August'16, 2000

Balance % of T	otal Assets % of Working Assets
4,500.00	.0% .0
4,500.00	.0% .0
100,000.00	.0% .0
542, 43 8.00	.1% .1
286,024.00 '	.1% .1
1,025,818.00	.2% .2
250,000.00	.1% .1
810,019.42	.2% .2
273,750.00	.10/0 .1
100,000.00	.00,0 .0
100, 000.00	.00//0 .0
43,600.00	.0% .0
233,000.00	.19/0 .1
88,400.00	.0% .0
150,000.00	.0% .0
2,500,000.00	.5% .5
42,441.59	.0% .0
176,184.00	.0% .0
346,500.00	.101/0
.1
5 7 5,000.00	
.1
.1%
2.531,585.00	.5% .5
300,000.00	.1% .1
10.524, 760.01	2.2 2.2
39,60,375.86	8.4 8.4

  67, 977.60
67,977.60
68.063.68
68,063.68

4,093,696.00
6, 009, 051.63
31,243.50
  2,323.75
446, 768.06
1,345.219.31
  25,882.13

.0% .0
.0% .0
.0% .0
.0% .0
.9% .9
1.3 1.3
.0% ,0
.0% .0
.1% .1
.3% .3
.0% .0

Page 5

LAY-G39 0084

_BF002-00693


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August 16, 2000

Kenneth L. & Linda P. Lay
BALANCE SHEET ANALYSIS
  As of: July 31, 2000

  FID OTC 401(KYKLL
  FID OVERSEAS 401(KYKLL
FID MAGELLAN 401(K)KLL
MANULIFE ANN KLL/PW-R
MANULIFE ANN LPL/PW-R
Total Retirement Plan:

  Deferred Compensatn Plan:
HNG PLAN-85
  ENRON DEFERRED COMP-85
ENRON DEFERRED COMP-94
ENRON PHANTOM STOCK DEF
ELI LILLY DEFERRED COMP
  Total Deferred Compcnsat'n Plan:
TOTAL RETIREMENT/DEFERRED ASSETS
TOTAL WORKING ASSETS

PERSONAL/NON-EARNING ASSET
Automobile(s):
  90 JEEP WRANGLER
  92 4WD JEEP CHEROKEE
93 MERCEDES 600SL
  95 LT SUBURBAN CHEVY
96 RANGE ROVER
  99 MERCEDES ML430
97 SUBURBAN CHEVY
00 MERCEDES S500V
00 MERCEDESML55
  00 MERCEDES 0500 LWB
  00 YELLOW JEEP WRANGLER
00 SILVER JEEP WRANGLER
00 RED JEEP WRANGLER
  Total Automobile(s):

Home Furnishings:
  HOME FURNISHINGS/HUNT
HOME FURNISHINGS/LOOSCAN
HOME FURNISHINGS/ASPEN
HOME FURNISHINGS/B-3431
HOME FURNISHINGS/B-3429
HOME FURMSHINGS/B-3433
HOME FTJRNISHINGSISPRING
Total Home Furnishings:

Other Vehicles & Equip:

Balance % of	Total Assets % of Worl	dna Assets
17,552.05	.0%	.0
24, 08 9.81	.0%	.0
61,930.11	.0%	.0
5,438,Z24.32	1.1	1.2
4, 578, 706.45..	1.0	1.0
22,074,687.12	4.7	4.7
69,670.00	.0%	.0
3.529,400.68	.7%	.7
1,107,553.13	.2%	.2
36,730, 773.52	7.8	7.8
1,731,13629	.4%	.4
43.218,533.62	9.1	9.2
65.429,262.02	13.8	13.9
470, 85 8, 63 0.66	99.4	100.0

6,825.00	.0%
11, 750.00	.0%
63,975.00	.0%
21,365.22	.0%
43,525.00	.0%
52,693.33	.00.'0
29, 893.30	.0%
98,701.59	.0%
73,348.19	.0%
149,176.18	.0%
23,259.26	.0%
23,303.14	.0%
22,450.70	.0%
620,265.91	.1%

1.212,554.41	.3%
42,025.59	.0%
13 8.984.11	.0%
163,984.20	.0%
80,833.15	.0%
101,410.86	.0%
204, 027.73	.00,/0
1,943, 820.05	.4%

Page 6

LAY-G39 0085

LBF002-00694


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Page 9 of 11
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Kenneth L. .& Linda P. Lay
BALANCE SHEET ANALYSIS
  As of: July 31, 2000

  BW 21' OUTRAGE BOAT
DUFFY 18' ELECTRIC BOAT
HURRICANE 19'
  SPIRIT CANOE
  SUPER SPORT BOAT 1997
Total Other Vehicles & Equip:
TOTAL PERSONAL/NON-EARNING ASSET
TOTAL ASSETS

  LIABILITIES
CURRENT LIABILITIES
Credit Cards:
  AlvIER. E'PRESS/RL
AMERICAN EXPRESS
MASTERCARD 5551
NELVL4N MARCUS 1314
NEINIAN MARCUS 7487
VISA GOLD 4151
  Total Credit Cards:

Notes Payable:
  CHASE BANK LOC
COMPASS BANK LOC
ENRON CORP. LOAN
  BANK OF A R 537.5M NON
PANE WE BBER-LOG'PW-97
ACCT PAYABLE (ST)-ENRON
Total Notes Payable:

Security Deposits:
  SEC DEPOSIT/Z-1918SR
SEC DEPOSIT/Z- 1856MAR
SEC DEPOSIT/Z-MCDUF
Total Security Deposits:

  Margin Acct Liability.
  PAINE WEBBER MARGLNIPW-99
PAINE WEB B E R MARGINIP W-94
Total Margin Acct Liability.
TOTAL CURRENT LIABILITIES

LONG-TERM LIABILITIES
Home Mortgage:
  BANK OF AMER/LOOSCAN

Balance % of	Total Assets
49,327.00	.0%
14,131.25	.0%
22,695.14	.0%
406.43	.0%
33,502.74,.	.0%
120,062.56	.0%
2.684,148.52	.6%
473,542,779.18	100.0

August 16, 2000

% of Worlanz Assets

-26,018.06	.0% .0
-41,495.95	.0% .0
4,272.72	.0% .0
-46,658.66	.0% .0
-213.57	.0% .0
5,244.87	.0% .0
-104.868.65	.0% .0
6.867,000.00	1.5 1.5
5,689,871.12	1.2 1.2
4A0,000.00	.8% .8
33,719,391.70	7.1 7.2
15,461,236.11	3.3 3.3
165, 610.13	.001/0 .0
65,903,159.06 -'	13.9 14.0
850.20	.0% .0
125.00	.0% .0
400.00	.0% .0
1,375.20	.0% .0
1,593,483.54	.3% .3
8,997,113.88	1.9 1.9
10,590,597.42	2.2 22
76,390,263.03	16.1 16.2

621,303.01

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August 16, 2000

Kenneth L. & Linda P. Lay
BALANCE SHEET ANALYSIS
  As of: July 31, 2000

	Balance % of Tot	al Assets % of Worl	ang Assets
BANK OF GDON	4,393,532.18	.9%	.9
BANK OF AMER/HUNT #2 LIEN	493,159.56	.1%	
.1
BANK OF AMER/HUNI #3 LIEN	494,186.07	.1%	
.1
Total Home Mortgage:	6,002,180.82 '	1.3	1.3
Other Real Estate Mtge:			
BANK OF AIv1EPJASPEN	1,519,637.47	.3%	.3
CITICORP MORTGAGE/B-3431	202,233.17	.0%	.0
BANK OF AMERJLOTS	99,193.57	.0%	.0
BANK OF A.MER/B-3429	243,264.81	.1%	
.1
BANK OF A-MERJB-3433	528,946.82	.1%	.1
BANK OF AMER/REBA	321.524.81	.1%	
.1
BANK OF AMER/2514 AVALON	25,000.00	.0%	.0
BANK OF ANfERICREEKSTONE	1,200,000.00	.3%	.3
BANK OF AM/SPRING ST	4.298.344.44	.9%	.9
Total Other Real Estate Mtge:	8,638,645.09 /	1.8	1.8
Investment Liabilities:			
BAN-K OF AiM1ER/WESTGATE LOT	191,250.00	.0%	.0
BK OF AM/CREDIT FACILITY	2.500,000.00 - .	.5%	.5
Total Investment Liabilities:	2.691,250.00	.6%	.6
Deferred Tax Liabilities:			
DEF TAX LIAB-STK OPT ONLY	88,499,146.00	18.7	18.8
Total Deferred Tax Liabilities:	88,499,146.00 '	18.7	18.8
TOTAL LONG-TERM LIABILITIES	105,831,22 1.91	22.3	22.5
BUSINESS LIABILITIES			
Employer Taxes/Bus:			
FICA WITE-IHELD-EE (TX)	48,407.02	.0%	.0
FICA WIT} LD-LPL EE(TX)	6,379.62	.0%	.0
FIT W=ELD-EE (TX)	96,195.04	.0%	.0
FIT WIT=LD-LPL EE(TX)	10,904.00	.0%	.0
SIT WITHHELD-EE (MO)	355.20	.0%	.0
SIT W=ELD-EE (HH-CO)	108.00	.0%	.0
Total Employer Taxes/Bus:	162,348.88	.0%	.0
Accrued FICA Tax/Business.-			
FICA PAYABLE-ER (TX)	48,408.89	.0%	.0
FICA PAYABLE-LPL ER(TX)	6,379.62	.0%	.0
Total Accrued FICA Tax/Business:	54,788.51	.0%	.0
TOTAL BUSINESS LIABUJII'IES	217,137.39	.0%	.0
TOTAL LIABILITIES	182,438,622.33	38.5	38.7

NET WORTH

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August 16, 2000

Kenneth L. & Linda P. Lay
BALANCE SHEET ANALYSIS
  As of: July 31, 2000

  Balance % of Total Assets % of Worldn2Assets
TOTAL NET WORTH 291,104,156.85 61.5 61.8
TOTAL LIABILITIES AND NET WORTH 473.542.779.18 100.0

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