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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      4
TIME: 15:19                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    137  Kleberg
                                137-904  Santa Gertrudis

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   PTD Lease Number        Appraised               Market
    or Mineral Type          Value                 Value              Ratio
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Oil & Gas Sample Leases:

PSU137 B2100                   7,853,436             8,596,301            .9135
PSU137 J2050                  56,961,698            58,007,845            .9819
PSU137 J2260                  20,749,262            21,546,251            .9630
PSU137 J2610                   2,017,751             2,690,896            .7498
PSU137 J2730                   4,099,760             6,007,325            .6824
PSU137 W14979                  5,826,197             4,480,460           1.3003
PSU137B1450                    8,113,457             8,137,096            .9970
TXG04 139769                   2,602,353             2,955,068            .8806



                     Total Self-Reported Mineral Value:         110,799,126

                     Divided by ISD Mineral Ratio:                    .9622**

                     Estimated PTD Mineral Value:               115,151,867


          ** See Stratified Ratio Detail report for more data