Exhibit 4. 23.2  Incorporation Agreement No. 3  to Agreement on Introduction of
Amendments to Agreement No. 03-01-01 No.                       
dt. 1 November 2006  Moscow
  
  Dated November 1, 2006  Rostelecom, Open Joint-Stock Company for
Long-Distance and International Telecommunications, hereinafter, Rostelecom, represented by OAO
Rostelecom General Director Dmitry Yevgenievich
Yerokhin, authorized to act by the Charter, on the one part, and
North Western Telecom, Open Joint-Stock Company, hereinafter referred to as the
Operator, represented by General Director Vladimir
Aleksandrovich Akulich, authorized to act by the Charter, on the
other part hereinafter collectively referred to as the Parties, and
severally, as Party, have entered into this Additional Agreement
(hereinafter, the Additional Agreement) on the incorporation of the
below-listed amendments to the Contract on Network Interaction No. 03-01-01
dated August 01, 2003 (hereinafter, the Contract), as follows:  1.               Tables Details of recipient of the bill (Subscriber)
and Subscribers Numbers (Phone)  are
changed by the tables of the following wording:  Details of recipient of the bill (Subscriber)  Attribute name
  
  Obligation degree
  
  Acceptable
  values
  
  Descriptionsubscriber_id
  
  Obligatory given as a parameter
  
  Symbol line of 15 digits
  
  The unique identifier of the Subscriber
  within the Operators companylegal_entity
  
  All subscribers
  
  0-individual
  1-legal entity
  
  Feature of a legal entitycategory
  
  All subscribers
  
  0- Budgetary organizations
  1- Self-sustained organizations
  2-population
  3-Non-incorporated individual entrepreneur
  
  Type of subscriber  Subscribers Numbers (Phone)  Attribute name
  
  Obligation degree
  
  Acceptable values
  
  Descriptionphone_number
  
  Obligatory given as a parameter
  
  Line of 10 characters (figures only)
  
  Full subscriber numberdevice
  
  All subscribers
  
  0-telephone
  1-call office
  
  Type of the subscriber gearprice_plan
  
  All subscribers
  
  0-office
  1-population
  2- Self-sustained organizations
  3- Budgetary organizations
  
  Tariff


vat_free
  
  Diplomatic mission or their employees
  
  0- default VAT rate
  1- 0 % VAT rate
  
  The sign of 0% VAT rate application to the
  realization of the services  2.               This Agreement is an integral part of the Contract. 3.               All the terms used in this Agreement have a meaning,
fixed for them in the Contract. 4.               All the rest, not indicated in this Agreement, is
subject to the provisions of the Contract. 5.               The agreement is issued in the Russian language in two
original counterparts, one for each Party. 6. The Agreement shall enter into legal force
since its signature and shall have its effect since the date following the
Contract date. This Agreement shall be in effect till April 01, 2006. If
neither Party announces termination of this Agreement thirty (30) calendar days
before its stated expiration, this Agreement shall be automatically extended
for each subsequent period of three calendar months. The number of periods for
which the effect hereof can be prolonged is not limited. 7. After the termination of this Agreement in
Appendix No. 9 to the Agreement the Tables Details of the recipient of
the bill (Subscriber) and Subscribers Phone Number Data shall be applied in
the wording of Appendix No. 9 , existing on the day previous to the day
when this Agreement enters into force. 8.Signatures of the Parties:  OAO Rostelecom:
  
  General Director
  OAO Rostelecom
  
  
  D.Ye. Yerokhin
  200
  Seal here
  OJSC NWT
  
  General Director
  
  
  
  
  200
  Seal here