Parachuting Part two - Guide for Grand Theft Auto: San Andreas

I did some more exploring and I found a third parachuting spot. It's near where you 
start, ( sort of ). It's near where your brother ( sweet ) was ambushed. The down 
town part of Los Santos. Near the 3 way intersection. There's a tall blue coloured 
building, that's sort of circular. On your map it's not marked, but it looks like a 
circle. Go into the yellow triangle and you'll be transported to the top, go up the 
ramp, and pick up the chute. ( the orange back-pack ). Hop off the building, but 
make sure you make it over the ledges on the other side of the buildings. Now that 
you're flying like a birdie and soaring far above the ground make sure you take a 
sniper rife on top of one of the buildings. For " better " fun, take a helicopter, 
and fly onto the roof with the chute, grab it, and fly as high as you can go than 
jump out, or take the chute and the heli to another building, that's high enough to 
chute from. And snipe untill the police helicopters come for you, than pull a james 
bond off of the roof, down to earth. But, it's not a very good idea, you'll 
probably be shot several dozen time before you reach the ground.