THE NSW Treasurer, Eric Roozendaal, has been accused of misleading Parliament after he told the Legislative Council: ''No complaint has been made by any of the unsuccessful bidders about the Lotteries sale process''.

The Herald has obtained a copy of a letter dated March 17 from the law firm Baker McKenzie on behalf of bidders G-Tech/Ontario Teachers to the government's lawyers. It complains about the government's decision to allow Tatts Group to include unclaimed prizes in its winning bid.

As the Herald revealed, Tatts won the right to buy NSW Lotteries with a bid of $850 million, which included about $150 million for the purchase of proceeds from unclaimed prizes.

Tatts's ''non-conforming bid'' was accepted even though other bidders were explicitly told unclaimed prizes were not available when they lodged their bids.

The letter to the government's lawyers, Gilbert + Tobin, is titled: ''Concerns concerning offer based on retention of unclaimed prizes.''