Eagle Tax-Exempt Trust, J series 20060110 class A certificates of participation, relating to Sacramento County Sanitation District Financing Authority, Calif. revenue bonds series 2004A (Sacramento Regional County Sanitation District), are rated 'AAA/A-1+'. The long-term component of the rating is based on the 'AAA' rated, AMBAC-insured underlying bonds. The short-term component of the rating is based on a liquidity facility provided by Citibank N.A. until May 1, 2007. The stable outlook is based on the outlook of the insurance provider, AMBAC.