Order unanimously reversed on the law without costs and motion granted. Memorandum: Supreme Court erred in denying defendants’ motion to dismiss plaintiff’s amended cause of action for fraud. Although stated in terms of fraud, the gravamen of plaintiff’s fourth cause of action is that defendants did not intend to perform their obligations under the February 12, 1987 letter of intent by permitting plaintiff to purchase 50% of the shares of defendant professional services corporation. Because the only fraud alleged arises out of the same facts that serve as the basis for his causes of action for breach of contract, plaintiff’s amended complaint fails to state a legally sufficient cause of action for fraud (see, Garwood v Sheen & Shine,
Further, there was no basis for Supreme Court to conclude that plaintiff’s amended complaint alleged facts sufficient to support a theory of liability in tort. Neither the nature of the parties’ relationship nor the terms of their agreement suggest that defendants owed plaintiff a further duty of affirmative care upon which such a cause of action could be based (see, Sommer v Federal Signal Corp.,
