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                                                                   EXHIBIT 10.59

                                                           Call Option Agreement

                                          New Focus Media Acknowledgement Letter

                   ACKNOWLEDGEMENT LETTER FOR PARTICIPATION OF
                              CALL OPTION AGREEMENT

FOCUS MEDIA DIGITAL INFORMATION TECHNOLOGY (SHANGHAI) CO., LTD. (registered
address: Room A72, 28 Floor, No.369, Jiangsu Road, Changning District,
Shanghai), 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 "NEW TARGET COMPANY"), as
independent party, hereby agree to participate in the Call Option Agreement
among Focus Media Technology (Shanghai) Co., Ltd. (hereinafter "FOCUS MEDIA
TECHNOLOGY"), Shanghai Focus Media Advertisement Co., Ltd. and other relevant
parties (hereinafter "CALL OPTION AGREEMENT") dated March 28 2005. The
Participating Shareholders hereby grant Focus Media Technology with an
irrevocable equity Call Option (hereinafter "CALL OPTION") in respect to 90% and
10% of the equity share of New Target Company held by them respectively
(hereinafter "NEWLY INCREASE EQUITY SHARE"). Once this Acknowledgement Letter is
executed by the Participating Shareholders and the New Target Company, the New
Target Company and the Newly Increase Equity Share shall be the "Target Company"
and "Option Equity" defined under the Call Option Agreement; and the
Participating Shareholders and the New Target Company immediately make the same
representations and warranties in respect to the New Target Company and relevant
equity Call Option under the Call Option Agreement in respect to the defined
Target Company and Call Option (which shall in relation to the Participating
Shareholders and New Target Company, and shall be limited to those applicable to
Participating Shareholders and New Target Company) and undertake the same
obligations therein (which shall in relation to the Participating Shareholders
and New Target Company, and shall be limited to those applicable to
Participating Shareholders and New Target Company).

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                                [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