Incorporation Agreement No. 3 to Agreement on Introduction of Amendments to Agreement No. 03-01-01 No. dt. 1 November 2006

Exhibit 4. 23.2

Incorporation Agreement No. 3

to Agreement on Introduction of Amendments to Agreement Xx. 00-00-00

 Xx.                        xx. 0 Xxxxxxxx 0000

Xxxxxx Dated November 1, 2006

Rostelecom, Open Joint-Stock Company for Long-Distance and International Telecommunications, hereinafter, “Rostelecom”, represented by OAO Rostelecom General Director Dmitry Yevgenievich Yerokhin, authorized to act by the Charter, on the one part, and North Western Telecom, Open Joint-Stock Company, hereinafter referred to as the “Operator”, represented by General Director Xxxxxxxx Xxxxxxxxxxxxxx Akulich, authorized to act by the Charter, on the other part hereinafter collectively referred to as the “Parties”, and severally, as “Party”, have entered into this Additional Agreement (hereinafter, “the Additional Agreement”) on the incorporation of the below-listed amendments to the Contract on Network Interaction No. 03-01-01 dated August 01, 2003 (hereinafter, “the Contract”), as follows:

1.               Tables “Details of recipient of the xxxx (Subscriber)” and “Subscribers’ Numbers (Phone)”  are changed by the tables of the following wording:

Details of recipient of the xxxx (Subscriber)

Attribute name		Obligation degree		Acceptable values		Description
subscriber_id		Obligatory given as a parameter		Symbol line of 15 digits		The unique identifier of the Subscriber within the Operator’s company
legal_entity		All subscribers		0-individual 1-legal entity		Feature of a legal entity
category		All subscribers		0- Budgetary organizations 1- Self-sustained organizations 2-population 3-Non-incorporated individual entrepreneur		Type of subscriber

Subscribers’ Numbers (Phone)

Attribute name		Obligation degree		Acceptable values		Description
phone_number		Obligatory given as a parameter		Line of 10 characters (figures only)		Full subscriber number
device		All subscribers		0-telephone 1-call office		Type of the subscriber gear
price_plan		All subscribers		0-office 1-population 2- Self-sustained organizations 3- Budgetary organizations		Tariff

vat_free Diplomatic mission or their employees 0- default VAT rate 1- 0 % VAT rate The sign of 0% VAT rate application to the realization of the services

2.               This Agreement is an integral part of the Contract.

3.               All the terms used in this Agreement have a meaning, fixed for them in the Contract.

4.               All the rest, not indicated in this Agreement, is subject to the provisions of the Contract.

5.               The agreement is issued in the Russian language in two original counterparts, one for each Party.

6. The Agreement shall enter into legal force since its signature and shall have its effect since the date following the Contract date. This Agreement shall be in effect till April 01, 2006. If neither Party announces termination of this Agreement thirty (30) calendar days before its stated expiration, this Agreement shall be automatically extended for each subsequent period of three calendar months. The number of periods for which the effect hereof can be prolonged is not limited.

7. After the termination of this Agreement in Appendix No. 9 to the Agreement the Tables “Details of the recipient of the xxxx (Subscriber)” and “Subscribers’ Phone Number Data” shall be applied in the wording of Appendix No. 9 , existing on the day previous to the day when this Agreement enters into force.

8. Signatures of the Parties:

OAO Rostelecom:   General Director OAO Rostelecom                                    X.Xx. Yerokhin                                200   Seal here OJSC NWT   General Director                                      200   Seal here