<PAGE>
                                                                       Ex. 10.26

      ACKNOWLEDGEMENT LETTER FOR PARTICIPATION OF EQUITY PLEDGE AGREEMENT

SHANGHAI FOCUS MEDIA CO., LTD. (registered address: Room A65, 28 Floor, No.369,
Jiangsu Road, Changning District, Shanghai) and HEFEI FUKESI ADVERTISEMENT CO.,
LTD. (registered address: Room B2401, Gujin Baihua Building, 156 Shouchun Rd.,
Hefei) (hereinafter, "PARTICIPATED TARGET COMPANY") hereby agree to participate
in Equity Pledge Agreement dated on March 28, 2005 between FOCUS MEDIA
TECHNOLOGY (SHANGHAI) CO., LTD. (hereinafter "FOCUS MEDIA TECHNOLOGY"), FOCUS
MEDIA DIGITAL INFORMATION TECHNOLOGY (SHANGHAI) CO, LTD(hereinafter "FOCUS MEDIA
DIGITAL"), SHANGHAI FOCUS MEDIA ADVERTISEMENT CO., LTD. and other relevant
parties (hereinafter, "EQUITY PLEDGE AGREEMENT") as an independent contract
party. Participated Pledgors and Participated Target Companies pledge the equity
of the Participated Target Companies which constitute 10% of the registered
capital of the Participated Target Companies to Focus Media Technology as the
date of the Acknowledgement Letter to secure the following contractual
obligations:

1.   Contractual Obligation for the Participated Pledgeor:

(a)  Contractual Obligation under the Call Option Agreement among Focus Media
     Technology and other relevant parties dated March 28 2005 participated by
     the Pledgor pursuant to the Acknowledge Letter dated January 13 2006;

(b)  Contractual Obligation under the Shareholder's Voting Rights Proxy
     Agreement among Focus Media Technology and other relevant parties dated
     March 28 2005 participated by the Pledgor pursuant to the Acknowledge
     Letter dated January 13 2006;

2.   Contractual Obligation for the Participated Target Company:

(a)  Contractual Obligation under the Call Option Agreement participated by the
     Target Company pursuant to the Acknowledge Letter dated January 13 2006;

(b)  Contractual Obligation under the Shareholder's Voting Rights Proxy
     Agreement participated by the Target Company pursuant to the Acknowledge
     Letter dated January 13 2006;

This Acknowledgement Letter once executed by the Participated Pledgors and
Participated Target Company, Participated Pledgors and Participated Target
Companies


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shall make the same undertakings and warranties with those of Pledgors and
Target Companies under the Equity Pledge Agreement, agree to perform the
obligations of Pledgors and Target Company stipulated in the Equity Pledge
Agreement, and admit the rights and obligations of Parties under the Equity
Pledge Agreement.

SHANGHAI FOCUS MEDIA CO., LTD.
(Company chop)


Signature by: /s/ Jason Nanchun Jiang
              --------------------------
Name: Jason Nanchun Jiang
Position: Legal Representative
Date: January 13, 2006


HEFEI FUKESI ADVERTISEMENT CO., LTD.
(Company chop)


Signature by: /s/ Jason Nanchun Jiang
              --------------------------
Name: Jason Nanchun Jiang
Position: Legal Representative
Date: January 13, 2006


FOCUS MEDIA TECHNOLOGY (SHANGHAI)
CO., LTD.
(Company chop)


Signature by: /s/ Jason Nanchun Jiang
              --------------------------
Name: Jason Nanchun Jiang
Position: Legal Representative
Date: January 13, 2006


FOCUS MEDIA DIGITAL INFORMATION
TECHNOLOGY (SHANGHAI) CO, LTD
(Company chop)


Signature by: /s/ Jason Nanchun Jiang
              --------------------------
Name: Jason Nanchun Jiang
Position: Legal Representative
Date: January, 13 2006


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