To Whom It May Concern.

POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that I Mr. Bruce K.

Misamore, Chief Financial Officer of Yukos Oil and Gas Co., with head
office in Moscow, Russia, on behalf of Yukos Oil and Gas Co., do
solemnly give exclusive right and legal authority to MR. ANTONIO
INES GARCIA, of Abby Business Marketing, LLC, 426 North Abby
Street Fresno, California 93701, USA, to act in my place for the
purposes of clearance and safe keep of our assets/investment
derivatives from the Civil Aviation Department of Hong Kong.

I further grant to MR. ANTONIO INES GARCIA full authority to act in

any manner both proper and necessary to the exercise of the foregoing
powers, including the full power of substitution, revocation and to take
custodian/authority of the referenced Assets/Investment derivatives
and also to ratify every act that [he] may lawfully perform in exercising
those powers.

This Power of Attorney serves as an irrevocable authority bestowed on

MR. ANTONIO INES GARCIA and shall be interested and construed in
accordance with the laws of all countries or jurisdictions as controlled
where the concerned authorities are located.

On this day the 22nd day of February, 2006.

SIGNED, SEALED AND DELIVERED.

MR. BRUCE K. MISAMORE. ROBERT NEWEY & Co., SOLICITOR

For & on Behalf of
YUKOS OIL & GAS Co.,
22 Queen Street,Mansfield,
Nottinghamshire, NG18 1JN.
Tel No: +44 (0) 7040 10 75 75.
Fax No: +44 (0) 7030 40 02 24.
E-mail: brucekm@yukos-ru.org
Regulated by The Law Society
(Member - Chown Dewhurst Tax Group)
51 Lafone Street, London SE1 2LX
Tel: +44 (0) 7005 804 720
Fax: +44 (0) 7005 804 721