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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      7
TIME: 16:13                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    178  Nueces
                                178-908  Port Aransas

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

PSU178 N4980                  20,119,702            20,866,236            .9642
PSU178 S3190                   2,604,733             2,449,746           1.0632
PSU178 W1610                     811,451               843,314            .9622
TXG04 127705                   9,540,943             8,556,637           1.1150
TXG04 176443                   8,879,870             8,782,344           1.0111
TXG04 184745                   3,846,907             3,704,437           1.0384
TXG04 189504                     526,106               533,658            .9858



                     Total Self-Reported Mineral Value:          46,884,653

                     Divided by ISD Mineral Ratio:                   1.0131**

                     Estimated PTD Mineral Value:                46,278,406


          ** See Stratified Ratio Detail report for more data