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Indicate by check mark whether the registrant by furnishing the
information contained in this Form is also thereby furnishing the
information to the Commission pursuant to Rule 12g3-2(b) under
the Securities Exchange Act of 1934.

Yes ______ No ___X___

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VRG Announces Enhancements to VARIG’s In-Flight Service

Sao Paulo, October 26, 2007 – GOL Linhas Aéreas Inteligentes S.A. (NYSE: GOL and Bovespa: GOLL4), the parent company of Brazil’s low-cost airlines GOL Transportes Aéreos S.A. and VRG Linhas Aéreas S.A., today announces that VRG has enhanced VARIG’s in-flight service offering. The Company aims to make flying a more enjoyable experience by offering passengers the best of both worlds: premium quality service at a fair price.

As part of the Espaço Vita concept, a program targeted at offering high quality services focused on customers’ well-being, business-class passengers on international routes will be able to order meals served at their convenience on classic tableware for a restaurant-like atmosphere. Espaço Vita also provides passengers with other amenities for increased comfort, including a Guia Vita guide with tips on in-flight health and nutrition. The guide features a menu with several meal options and allows passengers to customize their orders, combining traditional meals with lighter, healthier options.

Passengers will also be offered towels soaked in camphor for pain relief, hot towels with essential oils for refreshment, zen music channels, a travel kit including socks and anti-stress balls, newspapers and nine magazines published by Editora Abril, Brazil’s largest publishing house (Veja, Exame, Superinteressante, Men’s Health, Cláudia, Caras, Bons Fluidos, Saúde and Vida Simples).

“The Espaço Vita program will regularly add new features to increase our passengers’ comfort and entertainment on flights,” says Murilo Barbosa, Marketing Director at VRG.

Espaço Vita will also enhance the in-flight services offered in the economy class on international routes. Caldinho brasileiro, a traditional Brazilian meal, will be offered, including a choice of peapods with bacon, beans and batata baroa (potato). VRG will continue to offer at least two meal options from the traditional international food service menu as well.

Additionally, magazines from Editora Abril will be available on long-haul international flights in economy class, including Veja, Caras, Bons Fluidos, Saúde and Vida Simples.

Passengers in economy class on domestic flights will also enjoy the Aromas e Sabores do Brasil (Tastes and Aromas of Brazil) program, which offers traditional Brazilian meals and desserts, modified according to flight schedules. Caldinho brasileiro will also be available as part of this program.

About GOL Linhas Aéreas Inteligentes S.A.
GOL Linhas Aéreas Inteligentes S.A. is the parent company of low-cost airlines GOL Transportes Aéreos S.A. (“GTA”, which operates the GOL brand) and VRG Linhas Aéreas S.A. (“VRG”, which operates the VARIG brand). GTA and VRG offer daily flights to more destinations in Brazil than any other domestic airline while providing customers with the most convenient flight schedules in the country. The airlines operate a young, modern fleet of Boeing aircraft, the safest and most comfortable aircraft of its class, with low maintenance, fuel and training costs, and high aircraft utilization and efficiency ratios. In addition to safe and reliable services, which stimulate brand recognition and customer satisfaction, the Company’s service is recognized as the best value proposition in the market. Growth plans include increasing frequencies in existing markets and adding service to additional markets in both Brazil and other high-traffic travel destinations. Shares are listed on the NYSE (GOL) and the Bovespa (GOLL4) stock exchanges.

GOL Transportes Aéreos S.A. offers over 630 daily flights to 58 destinations connecting the most important cities in Brazil as well as the main destinations in Argentina, Bolivia, Chile, Paraguay, Peru and Uruguay. For more information on GOL flight times and fares, please access www.voegol.com.br or call: 0300-115-2121 in Brazil, 0810-266-3131 in Argentina, 800-1001-21 in Bolivia, 1 888 0042 0090 or 1230 020 9104 in Chile, 009 800 55 1 0007 in Paraguay, 0800 52 900 in Peru, 0004 055 127 in Uruguay and 55 11 2125-3200 in other countries.

VRG Linhas Aéreas S.A. offers over 120 daily flights to 14 destinations in Brazil: Belo Horizonte, Brasília, Curitiba, Fernando de Noronha, Florianópolis, Fortaleza, Manaus, Porto Alegre, Recife, Rio de Janeiro (Santos Dumont and Tom Jobim), Salvador and São Paulo (Congonhas and Guarulhos). VRG also offers 20 daily flights to six international destinations in South America and Europe: Buenos Aires, Bogotá and Caracas, in South America and Frankfurt, Paris and Rome, in Europe. For more information on VRG flight times and fares, please access www.varig.com.br or call: 4003-7000 in Brazil, 54 11 4329 9211 in Buenos Aires (Monday - Friday), 0810 32182744 in other areas of Argentina (Monday - Friday), or 54 11 5480 8017 9 in all areas of Argentina (Saturday - Sunday and Holidays), 57 1 350 7100 in Colombia, 44 207 660 0341 in England, 33 1 70 48 00 58 in France, 39 06 4877 1352 in Italy, 34 91 754 7014 in Spain and 1 800 468 2744 or 1 800 GO VARIG in the USA and Canada.

CONTACT: GOL Linhas Aéreas Inteligentes S.A.

Corporate Communications		Investor Relations
Ph: (5511) 3169 6967		Ph: (5511) 3169 6800
E-mail: comcorp@golnaweb.com.br		E-mail: ri@golnaweb.com.br
		Site: www.voegol.com.br/ir
Media – Brazil & Latin America		Media – U.S. & Europe
MVL Comunicação; D. Barbará and A.		Edelman; G. Juncadella and M. Smith
Michelacci		Ph: +1 (212) 704-4448 / 704-8196
Ph: (5511) 3049-0349 / 0341		E-
E-mail: daniela.barbara@mvl.com.br;		mail:gabriela.juncadella@edelman.com;
alexandre.michelacci@mvl.com.br		meaghan.smith@edelman.com

This release contains forward-looking statements relating to the prospects of the business, estimates for operating and financial results, and those related to growth prospects of GOL. These are merely projections and, as such, are based exclusively on the expectations of GOL’s management concerning the future of the business and its continued access to capital to fund the Company’s business plan. Such forward-looking statements depend, substantially, on changes in market conditions, government regulations, competitive pressures, the performance of the Brazilian economy and the industry, among other factors and risks disclosed in GOL’s filed disclosure documents and are, therefore, subject to change without prior notice.

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This press release may contain forward-looking statements. These statements are statements that are not historical facts, and are based on management's current view and estimates offuture economic circumstances, industry conditions, company performance and financial results. The words "anticipates", "believes", "estimates", "expects", "plans" and similar expressions, as they relate to the company, are intended to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected events, trends or results will a ctually occur. The statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations.

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