Exhibit (a)(1)(B)
                             Letter of Transmittal
                       to Tender Shares of Common Stock
(including the Associated Junior Participating Preferred Stock Purchase Rights)
                                      of

                             HeadHunter.NET, Inc.

                       Pursuant to the Offer to Purchase
                             Dated August 31, 2001
                                      by

                             CB Merger Sub, Inc.,
                         a wholly owned subsidiary of

                             Career Holdings, Inc.

          ------------------------------------------------------------
             THE OFFER AND WITHDRAWAL RIGHTS WILL EXPIRE AT 12:00
          MIDNIGHT, NEW YORK CITY TIME, ON FRIDAY, SEPTEMBER 28, 2001
                         UNLESS THE OFFER IS EXTENDED.
          ------------------------------------------------------------

                       The Depositary for the Offer is:

                    AMERICAN STOCK TRANSFER & TRUST COMPANY


                                  
By Mail, Hand or Overnight Delivery:         By Facsimile Transmission:
                                          (For Eligible Institutions Only)
           59 Maiden Lane
      New York, New York 10038                     (718) 234-5001
                                     Confirm Receipt of Facsimile by Telephone:

                                                   (718) 921-8200





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                                                             DESCRIPTION OF SHARES TENDERED
- -----------------------------------------------------------------------------------------------------------------------------------
- -----------------------------------------------------------------------------------------------------------------------------------
Name(s) and Address(es) of Registered Holder(s)                                                         Shares Tendered
          (Please Fill in, if blank)                                                         (Attach additional list if necessary)
- -----------------------------------------------------------------------------------------------------------------------------------
- -----------------------------------------------------------------------------------------------------------------------------------
                                                                                                       Number of
                                                                             Share                      Shares          Number
                                                                          Certificate               Represented by    of Shares
                                                                          Number(s)*                Certificate(s)*   Tendered**
- -----------------------------------------------------------------------------------------------------------------------------------
                                                                                                           
- -----------------------------------------------------------------------------------------------------------------------------------
- -----------------------------------------------------------------------------------------------------------------------------------
- -----------------------------------------------------------------------------------------------------------------------------------
- -----------------------------------------------------------------------------------------------------------------------------------
- -----------------------------------------------------------------------------------------------------------------------------------
- -----------------------------------------------------------------------------------------------------------------------------------
- -----------------------------------------------------------------------------------------------------------------------------------
                                                                                             Total Shares
- -----------------------------------------------------------------------------------------------------------------------------------
- -----------------------------------------------------------------------------------------------------------------------------------
   *  Need not be completed by shareholders tendering by book-entry transfer.
   ** Unless otherwise indicated, it will be assumed that all Shares represented by any certificates delivered to the Depositary
      are being tendered. See Instruction 4.

- -----------------------------------------------------------------------------------------------------------------------------------





   DELIVERY OF THIS LETTER OF TRANSMITTAL TO AN ADDRESS, OR TRANSMISSION OF
INSTRUCTIONS VIA FACSIMILE OTHER THAN AS SET FORTH ABOVE, DOES NOT CONSTITUTE A
VALID DELIVERY TO THE DEPOSITARY. YOU MUST SIGN THIS LETTER OF TRANSMITTAL IN
THE APPROPRIATE SPACE THEREFOR PROVIDED BELOW AND COMPLETE THE SUBSTITUTE FORM
W-9 SET FORTH BELOW.

   THE INSTRUCTIONS ACCOMPANYING THIS LETTER OF TRANSMITTAL SHOULD BE READ
CAREFULLY BEFORE THIS LETTER OF TRANSMITTAL IS COMPLETED.

   This Letter of Transmittal is to be completed by shareholders of
HeadHunter.NET, Inc., a Georgia corporation (the "Company"), if certificates
are to be forwarded herewith or, unless an Agent's Message (as defined in the
Offer to Purchase) is utilized, if delivery of Shares (as defined below) is to
be made by book-entry transfer to the Depositary's account at The Depository
Trust Company (hereinafter referred to as the "Book-Entry Transfer Facility")
pursuant to the procedures set forth in Section 2 of the Offer to Purchase (as
defined below). Delivery of documents to the Book-Entry Transfer Facility does
not constitute delivery to the Depositary.
   Shareholders whose certificates for Shares are not immediately available or
who cannot deliver their Shares and all other documents required hereby to the
Depositary by the Expiration Date (as defined in the Offer to Purchase), or who
cannot comply with the book-entry transfer procedures on a timely basis, may
nevertheless tender their Shares pursuant to the guaranteed delivery procedures
set forth in Section 2 of the Offer to Purchase. See Instruction 2.

[_]CHECK HERE IF TENDERED SHARES ARE BEING DELIVERED BY BOOK-ENTRY TRANSFER TO
   THE DEPOSITARY'S ACCOUNT AT THE BOOK-ENTRY TRANSFER FACILITY AND COMPLETE
   THE FOLLOWING:

Name of Tendering Institution _________________________________________________

Account No. at The Depository Trust Company: __________________________________

Transaction Code No.: _________________________________________________________

[_]CHECK HERE IF TENDERED SHARES ARE BEING DELIVERED PURSUANT TO A NOTICE OF
   GUARANTEED DELIVERY PREVIOUSLY SENT TO THE DEPOSITARY AND COMPLETE THE
   FOLLOWING:

Name(s) of Tendering Shareholder(s): __________________________________________

Date of Execution of Notice of Guaranteed Delivery: ___________________________

Name of Institution which Guaranteed Delivery: ________________________________

If delivery is by book-entry transfer:

    Name of Tendering Institution: ____________________________________________

    Account No. at The Depository Trust Company: ______________________________

Transaction Code No.: _________________________________________________________

                    NOTE: SIGNATURES MUST BE PROVIDED BELOW
              PLEASE READ THE ACCOMPANYING INSTRUCTIONS CAREFULLY

                                      2



Ladies and Gentlemen:

   The undersigned hereby tenders to CB Merger Sub, Inc. ("Purchaser"), a
Georgia corporation and a wholly owned subsidiary of Career Holdings, Inc., a
Delaware corporation ("Career Holdings"), the above-described shares of common
stock, $.01 par value per share (the "Common Stock"), of HeadHunter.NET, Inc.,
a Georgia corporation (the "Company"), including the associated junior
participating preferred stock purchase rights (the "Rights" and, together with
the Common Stock, the "Shares") issued pursuant to a Shareholder Protection
Rights Agreement, dated as of April 15, 2000, between the Company and American
Stock Transfer & Trust Company, as amended by Amendment No. 1 to the
Shareholder Protection Rights Agreement, dated as of February 27, 2001, and
Amendment No. 2 to the Shareholder Protection Rights Agreement, dated as of
August 24, 2001, pursuant to Purchaser's offer to purchase all of the
outstanding Shares at a purchase price of $9.25 per Share, net to the seller in
cash, without interest, upon the terms and subject to the conditions set forth
in the Offer to Purchase, dated August 31, 2001 (the "Offer to Purchase"),
receipt of which is hereby acknowledged, and in this Letter of Transmittal
(which, together with the Offer to Purchase, and any amendments or supplements
hereto or thereto, collectively constitute the "Offer"). The Offer is being
made in connection with the Agreement and Plan of Merger, dated as of August
24, 2001 (the "Merger Agreement"), among Career Holdings, Purchaser and the
Company.

   Subject to and effective upon acceptance for payment of and payment for the
Shares tendered herewith, the undersigned hereby sells, assigns and transfers
to or upon the order of Purchaser all right, title and interest in and to all
the Shares that are being tendered hereby (and any and all other Shares or
other securities issued or issuable in respect thereof) and appoints the
Depositary the true and lawful agent and attorney-in-fact of the undersigned
with respect to such Shares (and all such other Shares or securities), with
full power of substitution (such power of attorney being deemed to be an
irrevocable power coupled with an interest), to (a) deliver certificates for
such Shares (and all such other Shares or securities), or transfer ownership of
such Shares (and all such other Shares or securities) on the account books
maintained by the Book-Entry Transfer Facility, together, in any such case,
with all accompanying evidences of transfer and authenticity, to or upon the
order of Purchaser, (b) present such Shares (and all such other Shares or
securities) for transfer on the books of the Company and (c) receive all
benefits and otherwise exercise all rights of beneficial ownership of such
Shares (and all such other Shares or securities), all in accordance with the
terms of the Offer.

   The undersigned hereby irrevocably appoints each designee of Purchaser as
the attorney-in-fact and proxy of the undersigned, each with full power of
substitution, to exercise all voting and other rights of the undersigned in
such manner as each such attorney and proxy or his substitute shall in his sole
judgment deem proper, with respect to all of the Shares tendered hereby which
have been accepted for payment by Purchaser prior to the time of any vote or
other action (and any and all other Shares or other securities or rights issued
or issuable in respect of such Shares) at any meeting of shareholders of the
Company (whether annual or special and whether or not an adjourned meeting),
any actions by written consent in lieu of any such meeting or otherwise. This
proxy is irrevocable and is granted in consideration of, and is effective upon,
the acceptance for payment of such Shares by Purchaser in accordance with the
terms of the Offer. Such acceptance for payment shall revoke any other proxy or
written consent granted by the undersigned at any time with respect to such
Shares (and all such other Shares or other securities or rights), and no
subsequent proxies will be given or written consents will be executed by the
undersigned (and if given or executed, will not be deemed effective).

   The undersigned hereby represents and warrants that the undersigned has full
power and authority to tender, sell, assign and transfer the Shares tendered
hereby (and any and all other Shares or other securities or rights issued or
issuable in respect of such Shares) and that when the same are accepted for
payment by Purchaser, Purchaser will acquire good and unencumbered title
thereto, free and clear of all liens, restrictions, charges and encumbrances
and not subject to any adverse claims. The undersigned, upon request, will
execute and deliver any additional documents deemed by the Depositary or
Purchaser to be necessary or desirable to complete the sale, assignment and
transfer of the Shares tendered hereby (and all such other Shares or other
securities or rights).

   All authority herein conferred or agreed to be conferred shall survive the
death or incapacity of the undersigned, and any obligation of the undersigned
hereunder shall be binding upon the heirs, personal

                                      3



representatives, successors and assigns of the undersigned. Except as stated in
the Offer, this tender is irrevocable.

   The undersigned understands that tenders of Shares pursuant to any one of
the procedures described in Section 2 of the Offer to Purchase and in the
instructions hereto will constitute an agreement between the undersigned and
Purchaser upon the terms and subject to the conditions of the Offer.

   Unless otherwise indicated under "Special Payment Instructions," please
issue the check for the purchase price of any Shares purchased, and return any
Shares not tendered or not purchased, in the name(s) of the undersigned.
Similarly, unless otherwise indicated under "Special Delivery Instructions,"
please mail the check for the purchase price of any Shares purchased and return
any certificates for Shares not tendered or not purchased (and accompanying
documents, as appropriate) to the undersigned at the address shown below the
undersigned's signature(s). In the event that both "Special Payment
Instructions" and "Special Delivery Instructions" are completed, please issue
the check for the purchase price of any Shares purchased and return any Shares
not tendered or not purchased in the name(s) of, and mail said check and any
certificates to, the person(s) so indicated. The undersigned recognizes that
Purchaser has no obligation, pursuant to the "Special Payment Instructions," to
transfer any Shares from the name of the registered holder(s) thereof if
Purchaser does not accept for payment any of the Shares so tendered.


                                                        
- ---------------------------------------------------------  ---------------------------------------------------
             SPECIAL PAYMENT INSTRUCTIONS                           SPECIAL DELIVERY INSTRUCTIONS
           (See Instructions 1, 5, 6 and 7)                        (See Instructions 1, 5, 6 and 7)

  To be completed ONLY if the check for the                  To be completed ONLY if the check for the
purchase price of Shares purchased or                      purchase price of Shares purchased or
certificates for Shares not tendered or not                certificates for Shares not tendered or not
purchased are to be issued in the name of                  purchased are to be mailed to someone other
someone other than the undersigned or if Shares            than the undersigned or to the undersigned at an
tendered hereby and delivered by book-entry                address other than that shown below the
transfer which are not accepted for payment are            undersigned's signature(s).
to be returned by credit to an account at the
Book-Entry Transfer Facility other than                    Mailcheck and/or certificates to:
designated above.
                                                           Name
Issue:[_] Check [_] Certificate to:                                         (Please Print)

Name                                                       Address
                    (Please Print)

Address                                                                                          (Zip Code)


                                            (Zip Code)     (Taxpayer Identification or Social Security No.)

                                                                      (See Substitute Form W-9)
   (Taxpayer Identification or Social Security No.)
              (See Substitute Form W-9)

[_] Credit Shares delivered by book-entry transfer and
    not purchased to The Depository Trust Company.
- ---------------------------------------------------------  ---------------------------------------------------


                                      4



                                 INSTRUCTIONS

             Forming Part of the Terms and Conditions of the Offer

   1. Guarantee of Signatures. Except as otherwise provided below, signatures
on all Letters of Transmittal must be guaranteed by a firm that is a bank,
broker, dealer, credit union, savings association or other entity which is a
member in good standing of the Securities Transfer Agents Medallion Program (an
"Eligible Institution"), unless the Shares tendered thereby are tendered (i) by
a registered holder (which term, for purposes of this document, shall include
any participant in the Book-Entry Transfer Facility whose name appears on a
security position listing as the owner of Shares) of Shares who has not
completed either the box labeled "Special Payment Instructions" or the box
labeled "Special Delivery Instructions" on the Letter of Transmittal or (ii)
for the account of an Eligible Institution. See Instruction 5. If the
certificates are registered in the name of a person or persons other than the
signer of this Letter of Transmittal, or if payment is to be made or delivered
to, or certificates evidencing unpurchased Shares are to be issued or returned
to, a person other than the registered owner or owners, then the tendered
certificates must be endorsed or accompanied by duly executed stock powers, in
either case signed exactly as the name or names of the registered owner or
owners appear on the certificates or stock powers, with the signatures on the
certificates or stock powers guaranteed by an Eligible Institution as provided
herein. See Instruction 5.

   2. Delivery of Letter of Transmittal and Shares. This Letter of Transmittal
is to be used either if certificates are to be forwarded herewith or, unless an
Agent's Message (as defined in the Offer to Purchase) is utilized, if the
delivery of Shares is to be made by book-entry transfer pursuant to the
procedures set forth in Section 2 of the Offer to Purchase. Certificates for
all physically delivered Shares, or a confirmation of a book-entry transfer
into the Depositary's account of the Book-Entry Transfer Facility of all Shares
delivered electronically, as well as a properly completed and duly executed
Letter of Transmittal (or a manually signed facsimile thereof) and any other
documents required by this Letter of Transmittal, or an Agent's Message in the
case of a book-entry delivery, must be received by the Depositary at one of its
addresses set forth on the front page of this Letter of Transmittal by the
Expiration Date. Shareholders who cannot deliver their Shares and all other
required documents to the Depositary by the Expiration Date must tender their
Shares pursuant to the guaranteed delivery procedures set forth in Section 2 of
the Offer to Purchase. Pursuant to such procedures: (a) such tender must be
made by or through an Eligible Institution; (b) a properly completed and duly
executed Notice of Guaranteed Delivery, substantially in the form provided by
Purchaser, must be received by the Depositary prior to the Expiration Date; and
(c) the certificates for all tendered Shares, in proper form for tender, or a
confirmation of a book-entry transfer into the Depositary's account at the
Book-Entry Transfer Facility of all Shares delivered electronically, as well as
a properly completed and duly executed Letter of Transmittal (or a manually
signed facsimile thereof), and any other documents required by this Letter of
Transmittal must be received by the Depositary within three trading days after
the date of execution of such Notice of Guaranteed Delivery, all as provided in
Section 2 of the Offer to Purchase. The term "trading day" is any day on which
the New York Stock Exchange is open for business.

   The method of delivery of Shares, the Letter of Transmittal and all other
required documents, including delivery through the Book-Entry Transfer
Facility, is at the option and risk of the tendering shareholder. Shares will
be deemed delivered only when actually received by the Depositary (including,
in the case of a book-entry transfer, by a confirmation of a book-entry
transfer). If delivery is by mail, registered mail with return receipt
requested, properly insured, is recommended. In all cases, sufficient time
should be allowed to ensure timely delivery.

   No alternative, conditional or contingent tenders will be accepted, and no
fractional Shares will be purchased. By executing this Letter of Transmittal
(or a manually signed facsimile thereof), the tendering stockholder waives any
right to receive any notice of the acceptance for payment of the Shares.

   3. Inadequate Space. If the space provided herein is inadequate, the
certificate numbers and/or the number of Shares should be listed on a separate
schedule attached hereto.

                                      5



   4. Partial Tenders (not applicable to shareholders who tender by book-entry
transfer). If fewer than all the Shares represented by any certificate
delivered to the Depositary are to be tendered, fill in the number of Shares
which are to be tendered in the box entitled "Number of Shares Tendered." In
such case, a new certificate for the remainder of the Shares represented by the
old certificate will be sent to the person(s) signing this Letter of
Transmittal unless otherwise provided in the appropriate box on this Letter of
Transmittal, as promptly as practicable following the expiration or termination
of the Offer. All Shares represented by certificates delivered to the
Depositary will be deemed to have been tendered unless otherwise indicated.

   5. Signatures on Letter of Transmittal; Stock Powers and Endorsements. If
this Letter of Transmittal is signed by the registered holder(s) of the Shares
tendered hereby, the signature(s) must correspond with the name(s) as written
on the face of the certificates without alteration, enlargement or any change
whatsoever.

   If any of the Shares tendered hereby are held of record by two or more
persons, all such persons must sign this Letter of Transmittal.

   If any of the Shares tendered hereby are registered in different names on
different certificates, it will be necessary to complete, sign and submit as
many separate Letters of Transmittal as there are different registrations of
certificates.

   If this Letter of Transmittal is signed by the registered holder(s) of the
Shares tendered hereby, no endorsements of certificates or separate stock
powers are required unless payment of the purchase price is to be made, or
Shares not tendered or not purchased are to be returned, in the name of any
person other than the registered holder(s), in which case the certificate(s)
for such Shares tendered hereby must be endorsed, or accompanied by,
appropriate stock powers, in either case signed exactly as the name(s) of the
registered holder(s) appear(s) on the certificate for such Shares. Signatures
on any such certificates or stock powers must be guaranteed by an Eligible
Institution.

   If this Letter of Transmittal is signed by a person other than the
registered holder(s) of the Shares tendered hereby, the certificate must be
endorsed or accompanied by appropriate stock powers, in either case signed
exactly as the name(s) of the registered holder(s) appear(s) on the
certificates for such Shares. Signature(s) on any such certificates or stock
powers must be guaranteed by an Eligible Institution.

   If this Letter of Transmittal or any certificate or stock power is signed by
a trustee, executor, administrator, guardian, attorney-in-fact, officer of a
corporation or other person acting in a fiduciary or representative capacity,
such person should so indicate when signing, and proper evidence satisfactory
to Purchaser of the authority of such person so to act must be submitted.

   6. Stock Transfer Taxes. Purchaser will pay any stock transfer taxes with
respect to the sale and transfer of any Shares to it or its order pursuant to
the Offer. If, however, payment of the purchase price is to be made to, or
Shares not tendered or not purchased are to be returned in the name of, any
person other than the registered holder(s), then the amount of any stock
transfer taxes (whether imposed on the registered holder(s), such other person
or otherwise) payable on account of the transfer to such person will be
deducted from the purchase price unless satisfactory evidence of the payment of
such taxes, or exemption therefrom, is submitted.

   Except as provided in this Instruction 6, it will not be necessary for
transfer tax stamps to be affixed to the certificates listed in this Letter of
Transmittal.

   7. Special Payment and Delivery Instruction. If the check for the purchase
price of any Shares purchased is to be issued, or any Shares not tendered or
not purchased are to be returned, in the name of a person other than the
person(s) signing this Letter of Transmittal or if the check or any
certificates for Shares not tendered or not purchased are to be mailed to
someone other than the person(s) signing this Letter of Transmittal or to the
person(s) signing this Letter of Transmittal at an address other than that
shown above, the appropriate boxes on

                                      6



this Letter of Transmittal should be completed. Shareholders tendering Shares
by book-entry transfer may request that Shares not purchased be credited to
such account at the Book-Entry Transfer Facility as such stockholder may
designate under "Special Payment Instructions." If no such instructions are
given, any such Shares not purchased will be returned by crediting the account
at the Book-Entry Transfer Facility designated above.

   8. Substitute Form W-9. The tendering shareholder is required to provide the
Depositary with such shareholder's correct TIN on Substitute Form W-9, which is
provided below, unless an exemption applies. Failure to provide the information
on the Substitute Form W-9 may subject the tendering shareholder to a $50
penalty and to 30.5% federal income tax backup withholding on the payment of
the purchase price for the Shares.

   9. Foreign Holders. Foreign holders must submit a completed IRS Form W-8 to
avoid 30.5% backup withholding. IRS Form W-8 may be obtained by contacting the
Depositary at one of the addresses on the face of this Letter of Transmittal.

   10. Requests for Assistance or Additional Copies. Requests for assistance or
additional copies of the Offer to Purchase and this Letter of Transmittal may
be obtained from the Information Agent at its address or telephone numbers set
forth below.

   11. Waiver of Conditions. The conditions of the Offer may be waived by
Purchaser (subject to certain limitations in the Merger Agreement), in whole or
in part, at any time or from time to time, in Purchaser's sole discretion.

   12. Lost, Destroyed or Stolen Certificates. If any certificates for Shares
have been lost, destroyed or stolen, the stockholder should promptly notify the
Depositary for instructions as to the procedures for replacing the certificates
for such Shares. This Letter of Transmittal and related documents cannot be
processed until the lost, destroyed or stolen certificates have been replaced
and the replacement certificates for such Shares have been delivered to the
Depositary in accordance with the procedures set forth in Section 2 of the
Offer to Purchase and the instructions contained in this Letter of Transmittal.

   Important: This Letter of Transmittal or a manually signed facsimile copy
hereof (together with certificates or confirmation of book-entry transfer and
all other required documents) or a Notice of Guaranteed Delivery must be
received by the Depositary on or prior to the Expiration Date (as defined in
the Offer to Purchase).

                           IMPORTANT TAX INFORMATION

   Under federal income tax law, a shareholder whose tendered Shares are
accepted for payment is required to provide the Depositary with such
shareholder's correct TIN on the Substitute Form W-9. If such shareholder is an
individual, the TIN is such shareholder's Social Security Number. If the
Depositary is not provided with the correct TIN, the shareholder may be subject
to a $50 penalty imposed by the Internal Revenue Service. In addition, payments
that are made to such shareholder with respect to Shares purchased pursuant to
the Offer may be subject to backup withholding.

   Certain shareholders (including, among others, all corporations and certain
foreign individuals) are not subject to these backup withholding and reporting
requirements. In order for a foreign individual to qualify as an exempt
recipient, that shareholder must submit a statement, signed under penalties of
perjury, attesting to that individual's exempt status. Such statements may be
obtained from the Depositary. All exempt recipients (including foreign persons
wishing to qualify as exempt recipients) should see the enclosed Guidelines for
Certification of Taxpayer Identification Number on Substitute Form W-9 for
additional instructions.

                                      7



   If backup withholding applies, the Depositary is required to withhold 30.5%
of any payments made to the stockholder. Backup withholding is not an
additional tax. Rather, the tax liability of persons subject to backup
withholding will be reduced by the amount of tax withheld. If backup
withholding results in an overpayment of taxes, a refund may be obtained.

Purpose of Substitute Form W-9

   To prevent backup federal income tax withholding on payments that are made
to a shareholder with respect to Shares purchased pursuant to the Offer, the
shareholder is required to notify the Depositary of such shareholder's correct
TIN by completing the form certifying that the TIN provided on the Substitute
Form W-9 is correct.

What Number to Give the Depositary

   The shareholder is required to give the Depositary the Social Security
Number or Employer Identification Number of the record owner of the Shares. If
the Shares are in more than one name or are not in the name of the actual
owner, consult the enclosed Guidelines for Certification of Taxpayer
Identification Number on Substitute Form W-9 for additional guidelines on which
number to report.

                                      8



                                   SIGN HERE

                     (Complete Substitute Form W-9 below)

- ------------------------------------------------------------------------------

- ------------------------------------------------------------------------------
                           Signature(s) of Owner(s)

 Name(s) ______________________________________________________________________

- ------------------------------------------------------------------------------

 Capacity (full title) ________________________________________________________

 Address ______________________________________________________________________

- ------------------------------------------------------------------------------

- ------------------------------------------------------------------------------
                                                              (Include Zip Code)

- ------------------------------------------------------------------------------

 Area Code and Telephone Number _______________________________________________


 Tax Identification or Social Security Number _________________________________
                                              (See Substitute Form W-9)

 Dated: ________________________________________________________________ , 2001

    (Must be signed by registered holder(s) exactly as name(s) appear(s) on
 stock certificate(s) or on a security position listing or by the person(s)
 authorized to become registered holder(s) by certificates and documents
 transmitted herewith. If signature is by a trustee, executor, administrator,
 guardian, attorney-in-fact, agent, officer of a corporation or other person
 acting in a fiduciary or representative capacity, please set forth full title
 and see Instruction 5).

                           GUARANTEE OF SIGNATURE(S)

                          (See Instructions 1 and 5)

    FOR USE BY FINANCIAL INSTITUTIONS ONLY. PLACE MEDALLION GUARANTEE IN SPACE
 BELOW.

 Authorized signature(s) ______________________________________________________

 Name _________________________________________________________________________

 Name of Firm _________________________________________________________________

 Address ______________________________________________________________________

- ------------------------------------------------------------------------------
                                                              (Include Zip Code)

 Area Code and Telephone Number _______________________________________________

 Dated: ________________________________________________________________ , 2001


                                      9






- -----------------------------------------------------------------------------------------------------------------------------------
                                          PAYER'S NAME: American Stock Transfer & Trust Company
- -----------------------------------------------------------------------------------------------------------------------------------

                                                                     
SUBSTITUTE               Part I--PLEASE PROVIDE YOUR TIN IN                TIN:__________________________________________________
Form W-9                 THE BOX AT RIGHT AND CERTIFY BY                                     Social Security Number
Department of the        SIGNING AND DATING BELOW.                                                     or
Treasury,                                                                                Employer Identification Number
Internal Revenue Service ----------------------------------------------------------------------------------------------------------
                          Part II--For Payees exempt from backup withholding, see the enclosed Guidelines for Certification
Payer's Request for       of Taxpayer Identification Number on Substitute Form W-9 and complete as instructed therein.
Taxpayer                 ----------------------------------------------------------------------------------------------------------
Identification            Certification--Under penalties of perjury, I certify that:
Number ("TIN")           (1)The number shown on this form is my correct TIN (or I am waiting for a number to be issued to me),
and Certification           and
                         (2)I am subject to backup withholding because (a) I am exempt from backup withholding, or (b) I have
                            not been notified by the Internal Revenue Service ("IRS") that I am subject to backup withholding as
                            a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no
                            longer subject to backup withholding.
                         ----------------------------------------------------------------------------------------------------------
                         SIGNATURE:___________________________________________  DATE:___________________________
- -----------------------------------------------------------------------------------------------------------------------------------

Certification Instructions--You must cross out item (2) above if you have been
notified by the IRS that you are subject to backup withholding because of
underreporting interest or dividends on your tax return. However, if after
being notified by the IRS that you were subject to backup withholding, you
received another notification from the IRS that you were no longer subject to
backup withholding, do not cross out item (2). (Also see the instructions in
the enclosed Guidelines.)

NOTE: FAILURE TO COMPLETE AND RETURN THIS SUBSTITUTE FORM W-9 MAY RESULT IN
      BACKUP WITHHOLDING OF 30.5% OF ANY PAYMENTS MADE TO YOU PURSUANT TO THE
      OFFER. PLEASE REVIEW THE ENCLOSED GUIDELINES FOR CERTIFICATION OF
      TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9 FOR ADDITIONAL
      DETAILS.

      YOU MUST COMPLETE THE FOLLOWING CERTIFICATE IF YOU ARE AWAITING YOUR TIN.

            CERTIFICATE OF AWAITING TAXPAYER IDENTIFICATION NUMBER

    I certify under penalties of perjury that a TIN has not been issued to me,
 and either (1) I have mailed or delivered an application to receive a TIN to
 the appropriate IRS Center or Social Security Administration Officer or (2) I
 intend to mail or deliver an application in the near future. I understand that
 if I do not provide a TIN by the time of payment, 30.5 % of all payments
 pursuant to the Offer made to me thereafter will be withheld until I provide a
 number.

 Signature: ______________________ Date: ____________________________


                    The Information Agent for the Offer is:
                          [LOGO] Georgeson Shareholder
                   Georgeson Shareholder Communications Inc.
                          17 State Street, 10th Floor
                           New York, New York 10004
                        Banks and Brokers Call Collect:
                                (212) 440-9800
                          All Others Call Toll-Free:
                                (800) 223-2064

                                      10