WILMINGTON, Del. and CHICAGO – October 28, 2005 – Chase [NYSE: JPM] and United Airlines today introduced the United Mileage Plus Business Awards Visa^â card, which enables small businesses to earn travel rewards, Mileage Plus miles and Perks Plus points, for their business purchases.  Perks Plus points are redeemable for business travel on United, and for upgrades and other exclusive small business benefits.

After their first card purchase, cardmembers earn 20,000 Mileage Plus^â bonus miles^* and 10,000 Perks Plus points.  Cardmembers earn two miles for every dollar spent on United purchases and one mile for every dollar spent on all other card purchases.  Businesses with five employees or more accrue Perks Plus points for every dollar spent on United travel.  Anniversary bonuses are awarded each year including 5,000 bonus miles and two Red Carpet Club day passes.

“With the introduction of the United Mileage Plus Business Awards Visa card, small business owners everywhere can earn rewards faster than ever before,” said Joe Venuti, senior vice president, Chase’s card services division.  “Just by using one card, cardmembers earn miles for future United travel and Perks Plus points for a variety of exclusive benefits such as travel upgrades.”

“The United Mileage Plus Business Awards Visa card rewards small business owners for their loyalty to United,” said Kenneth Feldman, United's vice president of Loyalty and e-commerce. “United is focused on giving small businesses new ways to earn miles, upgrades, travel certificates and other valued incentives.”

To apply for the United Mileage Plus Business Awards Visa Card, visit www.united.com/mpbav.

About United Mileage Plus

United Mileage Plus, with over 45 million enrolled members, has been voted the best frequent flyer program by readers of Business Traveler for the past nine years (1996-2004) by Travel Savvy magazine (2004) and by Global Traveler (2004).  Members earn miles by flying on United, Ted^sm, United Express or Star Alliance airlines, or by purchasing products or services through the comprehensive network of over 100 participating Mileage Plus partners at over 10,000 locations worldwide.  Mileage Plus also offers one of the most extensive selections of award travel destinations, including over 800 destinations in more than 139 countries.  For more information, a complete list of Mileage Plus partners, or to enroll, visit united.com.

About Perks Plus

United Perks Plus is an incentive program designed to reward small and mid-sized companies that spend a minimum of $5,000 in any three consecutive months during the membership year on United Airlines travel. Participating companies earn valuable rewards for their travelers including upgrades, travel certificates and status upgrades.   United Perks Plus works in tandem with the Mileage Plus® elite program, allowing both individual travelers and companies to earn benefits.  For more information about Perks Plus, visit www.united.com/perksplus.

About JPMorgan Chase & Co.

JPMorgan Chase & Co. (NYSE: JPM) is a leading global financial services firm with assets of $1.2 trillion and operations in more than 50 countries. The company has approximately 95 million credit cards issued.  Under the JPMorgan, Chase and Bank One brands, the firm serves millions of consumers in the United States and many of the world’s most prominent corporate, institutional and government clients.  Information about the firm is available at www.jpmorganchase.com.

* Miles accrued and awards issued are subject to the rules of the United Mileage Plus program.  United, its subsidiaries, affiliates and agents are not responsible for any products or services of other participating companies and partners. Taxes and fees related to award travel are the responsibility of the passenger.  United and Mileage Plus are registered service marks.  For complete details about the Mileage Plus program, visit www.united.com