MATHESON TRI-GAS, INC.

Leaders advises Matheson Tri-Gas on its acquisition of assets from Air Liquide
November 2, 2004

Leaders advises Matheson Tri-Gas on its acquisition of assets from Air Liquide

On November 2, 2004 Matheson Tri-Gas, Inc. completed its purchase of six air separation plants and related assets from Air Liquide. The transaction involved mainly liquid gas and distribution operations, as well as certain pipeline assets located in the southern and western parts of the US. The plants are in Irwindale and Vacaville, California, Westlake, Louisiana, Waxahachie and San Antonio, Texas, and De Lisle. Mississippi.  Matheson Tri-Gas is owned by Japan's Taiyo Nippon Sanso Corp. (4091.TO).   Leaders advised Matheson Tri-Gas in this transaction.