Guaranteed Senior Note Offering

Tate & Lyle PLC
                  

 NOT FOR RELEASE IN THE UNITED STATES

TATE & LYLE ANNOUNCES GUARANTEED SENIOR NOTE OFFERING

Tate & Lyle announces that its subsidiary, Tate & Lyle International Finance
PLC, is issuing a dollar denominated offering of USD 500 million guaranteed
senior notes. The Company expects to complete the offering in the near future.
Proceeds from the transaction will be used for general corporate purposes and to
repay outstanding indebtedness of Tate & Lyle International Finance PLC
including amounts outstanding under its commercial paper programme.

The issue will be fully and unconditionally guaranteed by Tate & Lyle PLC. The
securities offered have not been registered under the US Securities Act of 1933
(the 'Securities Act') and may not be offered or sold in the United States
absent registration or an exemption from the registration requirements of the
Securities Act. Accordingly, the securities will be offered and sold only (1)
inside the United States to Qualified Institutional Buyers ('QIB's') in
compliance with Rule 144A under the Securities Act and (2) outside the US in
offshore transactions as defined under Regulation S under the Securities Act.

This press release does not constitute an offer to sell or the solicitation of
an offer to buy debt securities in the US or any other jurisdiction.

Ends

For further information: Contact: Tate & Lyle PLC - Melanie Haberstroh 020 7626
6525