January 4, 2007 -- On February 2, 2007, the Corporate Backed Trust Certificates, Series 2001-18 Trust Class A-1 Certificates issued by Corporate Backed Trust Certificates, Series 2001- 18 Trust will be redeemed. This redemption is a result of a call on the sole asset of the 2001-18 Trust, $45,750,000 Southern Company Capital Trust I 8.19% Exchange Capital Securities due February 1, 2037 CUSIP 84258PAC1. As a result of this redemption, certificateholders will be entitled to receive $25.005121530 per Class A-1 Certificate, representing both principal and accrued interest on the Class A-1 Certificates in connection with the call of the Underlying Securities. Please note that the February 1, 2007 distribution payment on the Class A-1 Certificates will be made in the usual manner from interest scheduled to be received that day on the Underlying Securities separate from this redemption. This press release is being issued by U.S. Bank Trust National Association as trustee on behalf of the 2001-18 Trust. For more information about these redemptions, please contact David Kolibachuk of U.S. Bank Trust National Association at 212-361-2459.

QUANTUMONLINE.COM SECURITY DESCRIPTION:  Lehman ABS Corp., 7.375% Corporate Backed Trust Certificates, Series 2001-18, Class A-1, price to the public $25. Underlying securities are the 8.19% Exchange Capital Securities due 2/01/2037 issued by Southern Company Capital Trust I, wholly owned subsidiary of Southern Co. (NYSE: SO). The certificates pay 7.375% per annum distributions semiannually on 2/1 & 8/1 to holders of record one day prior to the payment date. Certificates are callable at the option of the call warrant holder on or after 5/08/2006 at $25 per certificate plus accrued and unpaid interest. Certificate ratings at the IPO were BBB+ by S&P and a3 by Moody's. Lehman ABS Corp. is an indirect wholly-owned subsidiary of Lehman Brothers Inc. For further information on the Corporate Backed Trust Certificates, see the IPO Prospectus by clicking on the ‘Link to IPO Prospectus’ provided below.

Stock Exchange	Cpn Rate Ann Amt	LiqPref CallPrice	Call Date Matur Date	Moodys/S&P Dated	Distribution Dates	15% Tax Rate
NYSE Chart	7.38% $1.84375	$25.00 $25.00	Called for 2/02/2007 2/01/2037	Baa1 BBB+ 12/27/2005	2/1 & 8/1 Click for MW ExDiv Date Click for Yahoo ExDiv Date	No

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HOME PAGE:     http://www.lehman.com/ (This parent company URL is for reference only and does not have specific information on the security.)

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Address and Phone Numbers

Address:   200 Vesey Street, 24th Floor, New York, NY 10285
Main Phone Number	212-526-7000
Fax Number	212-526-3738
Toll Free Phone Number	800-666-2388