From the BBC, Iran has just offered 20 million barrels of oil to the US to help with the aftermath of Katrina. While it does come with a string attached it is a a valid point. They can't ship the oil without sanctions being lifted so you have to first lift the applicable sanctions.
Here is the link.
http://news.bbc.co.uk/1/hi/world/middle_east/4218986.stm
And some of the text:
"Iran has offered to send 20m barrels of crude oil to the US to help with the consequences of Hurricane Katrina.
The two countries have had no diplomatic relations for decades, but America did send help to Iran when a severe earthquake hit Bam in 2003.
Speaking on state-run radio, Iran's envoy to OPEC said his country was ready to send up to five shiploads of crude oil to the US.
But he said this could only happen if US sanctions were lifted first. "
and
"In practice, US sanctions may well mean Iran cannot carry through on its offer, but it is a rare gesture of good will."