                                                            Attachment 2
Background of the Board of Directors and Executives

   Name & Position   NationShare- Sharehold-Education    Work experience  
                     -alityholding  ing     qualifica-                    
                             (%)   amount     tions                       

Dr.Prayoon            Thai  9.29  1,950,000 Honorary   1988-Present       
   Pholpipattanaphong                       Doctorate    Chiangmai Frozen 
Chairman                                    Degree in      Foods PCL.     
                                            Agriculture1982-1988 Agricul- 
                                                         tural Promotion  
                                                         Co.,Ltd.         
                                                       1966-1989 P.Prosper
                                                         Part.            
Mr.Lu, TsungJen     Taiwan 4.54    953,881            1994-Present       
Advisor of Board of                                      Chiangmai Frozen 
  Directors                                                Foods PCL.     
Mr.Prapas             Thai  8.27  1,737,286 High       1988-Present       
   Pholpipattanaphong                       School       Chiangmai Frozen 
Managing Director                           Certificate    Foods PCL.     
Mr.Suwat              Thai  1.83    385,000 High       1988-Present       
   Phongphasura                             School       Chiangmai Frozen 
Executive Director                          Certificate    Foods PCL.     
Mr.Chen, Yann-Chung  Taiwan  -        -     Municipal  1988-Present       
Director                                    Kaohsiung    Chiangmai Frozen 
                                            Senior         Foods PCL.     
                                            Middle       Tai Fang Foods   
                                            School       Industry Co.,Ltd.
                                                         Tai Yao Co.,Ltd. 
Mr.Lan, Mu - Chiou   Taiwan 3.77    791,950 Private    1988-Present       
Direcotr                                    Pin-Zone     Chiangmai Frozen         
                                            Senior         Foods PCL.     
                                            Commercial 1986-Present       
                                            Middle       Sun Ho Promoting 
                                            School       Enterprise Ltd.  
                                                       1980-1985 Leonine  
                                                         Enterprise Ltd.   
Mr.Toshio  Tahara    Japan   -         -    Bachelor of1996-Present         
Director                                    Economics    Chiangmai Frozen 
                                                           Foods PCL.     
Mr.Santichai          Thai  0.01      2,520 Bachelor of1993-Present       
   Suakanonth                               Commerce     Chiangmai Frozen 
Independent Director                        Thammasat      Foods PCL.     
Chairman of the Audit                       University 1975-1995 Bank of  
  Committee                                 Auditor      Ayudhya PCL.      
                                                       1962-1975 Siam City
                                                         Bank PCL.        
Mr.Amnuay  Yossuk     Thai  0.08     16,800 Bachelor   1993-Present       
Independent Director                        Degree       Chiangmai Frozen 
Audit Committee                             Thammasat      Foods PCL.     
                                            University 1986-Present       
                                            Master       Piriyapool Inter-
                                            Degree         national Ltd.  
                                            Arizona    1989-Present       
                                            U.S.A.       Cholnithi Ltd.   
Mr.Wirutt             Thai   -        -     Bachelor of1993-Present       
   Rattanaporn                              Commerce     Chiangmai Frozen 
Independent Director                        Thammasat      Foods PCL.     
Audit Committee                             University 1990-Present       
                                            Master       Siam Commercial  
                                            Degree         Bank PCL.      
                                            Michigan                      
                                            U.S.A.                        
Mr.Kang, Chan-Lung   Taiwan  -        -     Bachelor of1991-Present       
Senior Plant Manager                        Food         Chiangmai Frozen 
                                            Science        Foods PCL.     
                                            Taiwan     1972-1991 Tien Yi  
                                                         Frozen Manufac-  
                                                        turing Co.,Ltd.
Mr. Ankoon           Thai 2.40  504,000    MBA     1999-Present       
   Pholpipattanaphong                                    Chiangmai Frozen 
Export Manager                                             Foods PCL.     
Mr.Sakda  Phimmuang   Thai    -       -        MBA     1991-Present       
Accounting Manager                                       Chiangmai Frozen 
                                                           Foods PCL.     
                                                       1990-1991 FNC      
                                                         International Ltd
                                                       1979-1989 Thai-    
                                                         German Ceramic   
                                                           Industry PCL.  




                                                            Attachment 2

Information summary of subsidiary company
      The financial status and operation results of the subsidiary
company are as follow:
      -Laiyang Chongtai Frozen Foods Co.,Ltd.
                                                       Unit : Baht
                                        1999             1998     
          Total Assets              34,773,642        15,851,724
          Total Liabilities         21,848,723         8,410,261
          Shareholders' equity      12,924,919         7,441,463
          Sales                     58,444,598        60,207,500
          Total revenues            58,569,112        60,536,742
          Gross profit                 316,047        12,912,743
          Net income (loss)        (10,236,563)       (1,962,926)


          Remark: The above figures were quoted from the audited
                  Financial Statement and Balance Sheet.

                                                       











                                                            Attachment 2
28  February,  2000
             
The Shareholders
Chiangmai Frozen Foods Public Company Limited

Subject : Internal Control Report

Dear Sirs:

We have audited the financial statement of Chiangmai Frozen Foods Public 
Company Limited   as of   December 31, 1999 in accordance with generally 
accepted  auditing  standards  as indicated in the audit report dated  9 
February 2000.   Those  standards  require  that we plan and perform the 
audit  to   obtain  resonable  assurance  about  whether  the  financial 
statements  are  free  of  material  misstatement.   During the auditing 
process,  we have studied  and appraised the  officency of the company's 
accounting  internal  audit  deemed  necessary to set the well-conceived  
and  appropriate  auditing  procedure.   We  do  not  find  any material 
weakness in the internal  control  which  will  significantly affect the  
opinion  on  the financial statement as at 31 December 1999.

We  also  would  like  to  notify  that  the  audit was not done for all 
accounts, but only by testing.   Furthermore, the study and appraisal of 
the  officiency  of  the  internal  control  was  done  on  the purposes 
specified prior.     We, therefore, may not specify  absolute  assurance 
that  there  are  no  misstatements  weakness  in  the internal auditing 
control.

We  would  like  to thank  all officers of the company for their sincere
cooperation during the operation.

Yours sincerely,

Pradit  Rodloytuk

(Mr.Pradit  Rodloytuk)
Certified Public Accountant Registration No. 218










 

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