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                                                                   EXHIBIT 10.60

                        Shareholders' Voting Rights Proxy Agreement
                                          New Focus Media Acknowledgement Letter

                   ACKNOWLEDGEMENT LETTER FOR PARTICIPATION OF
                   SHAREHOLDERS' VOTING RIGHTS PROXY AGREEMENT

FOCUS MEDIA DIGITAL INFORMATION TECHNOLOGY (SHANGHAI) CO., LTD., (registered
address: Room A72, 28 Floor, No.369, Jiangsu Road, Changning District,
Shanghai) and SHANGHAI FOCUS MEDIA ADVERTISEMENT CO., LTD. (registered address:
Room 1003F, No. 1027, Changning Road, Changning District, Shanghai) (hereinafter
the "PARTICIPATING SHAREHOLDERS" collectively), and SHANGHAI NEW FOCUS MEDIA
ADVERTISEMENT CO., LTD. (registered address: Room 15F-30, No. 728,
Yan'an Road (W), Shanghai) (hereinafter the "PARTICIPATING TARGET COMPANY"), as
independent party, hereby agree to participate in the Shareholders' Voting
Rights Proxy Agreement among Focus Media Technology (Shanghai) Co., Ltd.
(hereinafter "FOCUS MEDIA TECHNOLOGY"), SHANGHAI FOCUS MEDIA ADVERTISEMENT CO.,
LTD. and other relevant parties (hereinafter "PROXY AGREEMENT") dated March 28
2005. Participating Shareholders and Participating Target Company agree to
entrust the Trustees designated by Focus Media Technology to exercise the voting
rights in Participating Target Company in respect of 100% of the equity interest
in the registered capital of Participating Target Company held by the
Participating Shareholder as of the date of the Acknowledgement Letter, on
behalf of Participating Shareholder.

Once this Acknowledgement Letter is executed by the Participating Shareholder
and Participated Target Company, Participating Shareholder and Participated
Target Company shall be deemed to have made the same undertakings and warranties
with those of the Shareholders and Target Companies under the Proxy Agreement
(to the extent that is related and applicable to Participating Shareholder and
Participated Target Company), agreed to respectively perform the obligations of
the Shareholders and Target Companies stipulated in the Proxy Agreement (to the
extent that is related and applicable to Participating Shareholder and
Participated Target Company), and acknowledged the rights and obligations of the
Parties under the Proxy Agreement.

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                        Shareholders' Voting Rights Proxy Agreement
                                          New Focus Media Acknowledgement Letter

                                [EXECUTION PAGE]

FOCUS MEDIA DIGITAL INFORMATION TECHNOLOGY (SHANGHAI) CO., LTD.
(CHOP)

Sign:   /s/ Jason Nanchun Jiang
     ------------------------------
Name: Jason Nanchun Jiang
Position: Authorized Representative
Date: May 22, 2006

SHANGHAI FOCUS MEDIA ADVERTISEMENT CO., LTD.
(CHOP)

Sign:   /s/ Jason Nanchun Jiang
     ------------------------------
Name: Jason Nanchun Jiang
Position: Authorized Representative
Date: May 22, 2006

SHANGHAI NEW FOCUS MEDIA ADVERTISEMENT CO., LTD.
(CHOP)

Sign:   /s/ Jason Nanchun Jiang
     ------------------------------
Name: Jason Nanchun Jiang
Position: Authorized Representative
Date: May 22, 2006

FOCUS MEDIA TECHNOLOGY (SHANGHAI) CO., LTD.
(CHOP)

Sign:   /s/ Jason Nanchun Jiang
     ------------------------------
Name: Jason Nanchun Jiang
Position: Authorized Representative
Date: May 22, 2006