Exhibit - 3

                                   [VSNL LOGO]

                                                             Rishabh Nath Aditya
                                                     Assistant Company Secretary

HQ/CS/CL.24B/10675
13 April 2004

Sir,

  Sub: PUBLISHING OF AUDITED RESULTS WITHIN 3 MONTHS FROM END OF LAST QUARTER

     Pursuant to Clause 41 of the Listing Agreement, please be intimated that in
respect of results for the last quarter of the financial year 2003-04, VSNL will
publish audited results within a period of 3 months from the end of the last
quarter of the financial year when the limited review report will also be sent.


Thanking you,
                                                               Yours faithfully,
                                                For Videsh Sanchar Nigam Limited


                                                                     R.N. Aditya
                                                         Asst. Company Secretary
To:
1)   Security Code 23624, The Stock Exchange, Mumbai. Fax No.(22) 22722061,
     22721072/22722037
2)   The Secretary, Madras Stock Exchange Limited. Fax No.(44) 524 48 97.
3)   Security Code 32149, The Secretary, Calcutta Stock Exchange Assn. Ltd, Fax
     No.(33)2202514/2283724.
4)   Security Code 5251, The Asst. Manager (Listing), National Stock Exchange of
     India Limited. Fax Nos.: (22) 26598237/38.
5)   National Securities Depository Ltd. Fax Nos. : 2497 29 93.
6)   Mr. Vijay Bhojwani, The Bank of New York. Fax No.2204 49 42.
7)   Sharepro Services. Fax No. 2837 5646
8)   Marc H. Iyeki, Director, New York Stock Exchange, Fax No: (212) 656-5071/72
     /Madhu Kannan, Managing Director, New York Stock Exchange, Fax No: (212)
     265-2016
9)   Mr. Hitendra Patil, Vice President (Operations) Central Depository Services
     (India) Limited. Fax : 2267 3199.
10)  Mr. Pavithra Kumar, for SEC filing requirements, Fax 1195