                  UNITED STATES COURT OF APPEALS
                       for the Fifth Circuit

               _____________________________________

                           No. 97-40143
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                     UNITED STATES OF AMERICA,

                                                 Plaintiff-Appellee,

                              VERSUS


                       JESSE GEORGE TAYLOR,

                                                 Defendant-Appellant.

     ______________________________________________________

          Appeal from the United States District Court
                for the Eastern District of Texas
                         (6:96-CR-22-21)
     ______________________________________________________

                          April 13, 1998


Before GARWOOD, DAVIS and EMILIO M. GARZA, Circuit Judges.

PER CURIAM:*

     In this direct criminal appeal Taylor argues that the district

court erred by:

          1. sentencing him based on distribution of crack
     cocaine instead of powder cocaine;

          2. allowing Taylor’s post-guilty plea statements to
     be used at sentencing to establish his base offense
     level;

          3. allowing a co-conspirator’s hearsay statement to
     be used at sentencing to establish his base offense
     level.

     *
      Pursuant to 5TH CIR. R. 47.5, the Court has determined that
this opinion should not be published and is not precedent except
under the limited circumstances set forth in 5TH CIR. R. 47.5.4.
     After reading the briefs and reviewing pertinent portions of

the record, we are persuaded that the district court committed no

reversible error.

     AFFIRMED.




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