YEO'S - DIRECTOR DECLARATION
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    DIRECTOR DECLARATION

    DECLARATION BY THE DIRECTOR PRIMARILY RESPONSIBLE FOR
    THE FINANCIAL MANAGEMENT OF THE COMPANY

    I, CHEW ENG CHAI, the Director primarily responsible for the financial management of YEO HIAP SENG (MALAYSIA) BERHAD, do solemnly and sincerely declare that the accompanying balance sheets, statements of income, cash flows and changes in equity are, in my opinion, correct and I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of the Statutory Declarations Act, 1960.

    Subscribed and solemnly declared by the abovenamed
    CHEW ENG CHAI at this 27th day of February, 2002.



    _________________________________________
    Before me,



    _________________________________________
    KOK THIAM TET
    COMMISSIONER FOR OATHS
     
      YEO HIAP SENG (MALAYSIA) BERHAD. 2004 (co.NO.3405-X)