Exhibit 10.26
                                 -------------


THIS IS A SUMMARY OF THE ACTUAL AGREEMENT.


AGREEMENT  FOR THE  PROVISION OF LONG DISTANCE  SERVICES  EXECUTED  BETWEEN ATSI
COMUNICACIONES,  S.A. DE C.V.  HEREINAFTER  REFERRED TO AS ATSI,  REPRESENTED BY
LIC.  ELVIA SALAS  GUERRERO DE STEFANO AND  TELEFONOS  DE MEXICO,  S.A. DE C.V.,
HEREINAFTER REFERRED TO AS TELMEX,  REPRESENTED BY LIC. SERGIO RODRIGUEZ MOLLEDA
IN ACCORDANCE WITH THE FOLLOWING RECITALS AND CLAUSES:

Objective
---------

Upon the date that ATSI begins sending traffic for its termination by Telmex and
in accordance with the Requests for Long Distance Services, Telmex shall provide
Long Distance Services as required by ATSI.

Both parties agree that all services  under this Agreement will be provided only
when a  consideration  in  writing  has  been  agreed  to  except  for  what  is
established in paragraph 14.2 of this Agreement.

The Long Distance Services will be governed by the Clauses of this Agreement and
particularly  by the  conditions  established  in the Addendums  listed below in
addition to those agreed upon from time to time by the parties  according to the
terms established in Paragraph 14 of this Agreement.

         Addendum                           Objective and Contents
         --------                           ----------------------
            A                               Interconnection Points
            B                               Long Distance Services Requests
            C                               Rates and Discount Plans

The Addendums  above as well as any other agreed to by the parties and expressly
related  with this  Agreement  will be  governed  by the  terms  and  conditions
contained in this Agreement.

In the event of any  discrepancy  between the Agreement and any  Addendums,  the
Agreement will prevail.

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<PAGE>

Long Distance Services Requests
-------------------------------

ATSI  shall  request  from  Telmex the Long  Distance  Services  at the  monthly
meetings to be held  between the  Parties on the date and  location  the Parties
agree to. At the same time the Parties  will  execute a Long  Distance  Services
Request that will contain the  agreements  reached at such  meeting,  including,
without  limitation the commencement  date and city where services are requested
in the understanding that the agreements reached at the monthly meeting referred
to will be contained  in the Long  Distance  Service  Request duly signed by the
Parties.

The Long  Distance  Services  will be provided  within the timeframe the Parties
agree to at the monthly meeting. Nevertheless, in the event of not agreeing to a
specific  date to provide  the  services,  the Long  Distance  Services  will be
provided within 180 calendar days of the meeting held in the understanding  that
Telmex shall put forth its best efforts so that the services are provided within
90 days of the meeting.

Nonetheless,  within three months of the execution of this Agreement, ATSI shall
provide  Telmex an  estimate  of its  future  monthly  needs  for Long  Distance
Services  for a minimum  period  of three  years to be  included  on the Form of
Estimate of Demand for Long Distance Services  contained in an Addendum that the
Parties agree to in accordance with Paragraph 15 of this  Agreement.  ATSI shall
ratify or update the Estimate of Demand for Long Distance  Services annually and
at least six months before the end of each year.  This Estimate of Long Distance
Services  does not bind ATSI to utilize  them nor Telmex to acquire  any type of
equipment or make modifications or changes to its  infrastructure.  The requests
for Long Distance  Services  executed by the Parties will be used by Telmex as a
base to calculate the infrastructure required to provide long distance services,
ATSI  agrees to provide  Telmex at least 70% of the  traffic  referred to in its
monthly service request.

Each  semester  Telmex  shall  verify  if  ATSI  has  complied  with  the  above
stipulation  of  providing  Telmex  with 70% of the  traffic  referred to in its
monthly  service  request.  If it is  determined  that ATSI has not delivered at
least 70% of the traffic agreed to ATSI will be subject to the penalty specified
in Paragraph  2.3. The Parties agree that the  commitment of traffic shall apply
only during the first year after implementation of the services included in each
service  request  in the  understanding  that if the  total  amount  of  traffic
delivered  by ATSI to Telmex  for each  service  request  during a period of six
months corresponds to 70% of the traffic the penalty shall not apply.

Since the Long  Distance  Services  will be for a minimum term of one year,  the
parties  agree that in the event ATSI  requests in writing the  cancellation  or
address change of the  interconnection  of any Long Distance Service provided by
Telmex before the minimum term expires,  ATSI shall pay Telmex the  installation
expenses of interconnection divided by 12 and multiplied by the number of months
remaining to complete  one  calendar  year plus 50% of the monthly rate for such
lines. After one year of delivery of the services no penalty shall apply.

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<PAGE>

However,  Telmex  must  install  the  capacity  as well as  have  available  the
circuits, central offices, ports, services, lines and other elements of its Long
Distance  Network  necessary  to satisfy  the demand of Long  Distance  Services
within the terms  established  in this  Paragraph  as  presented  by ATSI in its
Service  Requests  always and when ATSI is current  in its  payment  obligations
established in this Agreement

Responsibilities of the Parties
-------------------------------

Each Party shall be responsible  for providing its own Long Distance  Connection
Ports, systems, programs and other equipment required in its own Central Offices
and Installations.  As well Telmex shall be responsible for installing the lines
required in the  understanding  that in the event that ATSI does not comply with
the delivery to Telmex of 70% of the traffic for its Long Distance  Services for
six months of services in accordance with the contained in the paragraph  above,
ATSI shall pay Telmex the installation  expenses for the lines contained in each
service  request where ATSI did not comply divided by 2 plus 50% of the rate for
the monthly  recurring of each line,  rates that Telmex has registered  with the
Federal Telecommunications  Commission.  ATSI shall be responsible for providing
without  charge access to its  infrastructure  and any locations  where Telmex's
Transmission  equipment  is  collocated  that  includes  electrical  power,  air
conditioning  and other  facilities  required  as well as access to those  sites
24/7/365.

Consideration
-------------

ATSI  agrees  to pay  Telmex  the  amounts  corresponding  to the Long  Distance
Services as contained in Addendum C of this Agreement.

In any event,  the  amounts  are  subject  to the Value  Added Tax and any other
applicable tax.

Modifications
-------------

In the event that ATSI modifies the Long Distance  Service Requests or Technical
Agreements  and as a result of such  modification  the original  costs  directly
related with the Long Distance Services would increase, ATSI shall upon previous
agreement with Telmex, pay the amount  corresponding to the original amount plus
an amount agreed to by the parties that  reflects the increase in its costs.  If
such  agreement  is not  reached  between  the  Parties,  Telmex  may deny  such
modifications  to such  Service  Request.  Such  denial  will not be a cause for
termination of this Agreement and the Long Distance  Service will continue to be
provided as originally agreed to.

Other Considerations
--------------------

If in the future the Parties agree that Telmex shall provide additional services
other  than  those  contained  in this  Agreement,  the  consideration  for such
Services will be agreed to by both Parties previous to the provision of services

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<PAGE>

Payment Location
----------------

Any  consideration,  expense  or  reimbursement  owed by Telmex  will be paid by
Telmex at ATSI's address.  As well, any consideration,  expense or reimbursement
owed by ATSI will be paid by ATSI at Telmex's address.

Payment Terms
-------------

For the payment of the  considerations  for the Long  Distance  services of this
Agreement, the following payment terms shall apply:

Invoices
--------

Telmex shall send ATSI a monthly invoice to the address stated in this Agreement
for the Long Distance  Services  provided in the previous  month.  Said invoices
shall have a complete  description of the Long Distance Services provided during
such period and any traffic and technical information agreed to by the Parties

Within eighteen (18) calendar days of receipt of the invoice,  ATSI shall review
such  invoices and if necessary,  dispute any charges.  If ATSI does not dispute
any charges in this timeframe all charges shall be considered accepted.

Payment
-------

ATSI  shall pay  Telmex in  Mexican  pesos  through a check or cash,  deposit in
account  or any other  method  agreed to by the  Parties  within  eighteen  (18)
calendar days of receipt of invoice.

Default
-------

The Agreement may be terminated if any of the following events occur:

         1.   If  any of the  Parties  concessions  were  to be  revoked  by the
              Mexican government.
         2.   If ATSI does not pay Telmex amounts exceeding  1,750,000 including
              late fees for more than  thirty  (30) days  following  the payment
              date.
         3.   In the event ATSI utilizes the Services to terminate, transport or
              refile  switched  public  traffic  originating  in another city or
              country as well as call-back and bypass traffic.

Term
----

The Agreement  shall be effective for one year upon  execution of this Agreement
unless  terminated for any causes of default.  At the end of the first year, any
party may terminate  this Agreement by giving thirty (30) days written notice to
the other Party of its intent to terminate this Agreement



ATSI Comunicaciones S.A de C.V.
Signature: /S/ Lic. Elvia Salas Guerrero de Stefano
Name:  Lic. Elvia Salas Guerrero de Stefano
Title:  Legal Representative
Date: January 18, 2002


TELMEX S.A de C.V.
Signature: /S/ Lic. Sergio Rodriguez Molleda
Name: Lic. Sergio Rodriguez Molleda
Title: Legal Representative
Date: January 18, 2002


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