Oakcross Vineyards, LTD., Dennis D. Groth, Tax Matters Partner - Page 9

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          generally occurred during September or October of each year.                
          Accordingly, they generally made their final payments for grapes            
          purchased during either the year of purchase or the first quarter           
          of the following calendar year.  During 1989 and 1990, unrelated            
          buyers paid for their grape purchases before the end of those               
          years.  Vineyards made sales to unrelated buyers in the following           
          amounts from 1981 through 1990:                                             





                         Year                Amount                                   
                         1981           $121,349                                      
                         1982                331,539                                  
                         1983                104,076                                  
                         1984                152,983                                  
                         1985                152,584                                  
                         1986                189,365                                  
                         1987                114,385                                  
                         1988                122,236                                  
                         1989                122,078                                  
                         1990           31,486                                        
          The following table summarizes the relative amounts of the                  
          purchase price of grapes received by Vineyards from unrelated               
          buyers during the year of sale and the subsequent year:                     
          Year of        Percentage Received--    Percentage Received--               
           Sale          Year of Sale            Subsequent Year                      
               1981           17                       83                             
               1982           11.6                     88.32                          
               1983           21.4                     78.6                           

          2    A portion of the amount due Vineyards was not paid until               
          after 1983.                                                                 




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