Trading Statement

Tate & Lyle PLC
                  

Trading Update

Tate & Lyle issues the following routine trading update following the annual
sales contract pricing rounds at three of its major businesses - Food &
Industrial Ingredients, Europe; Sugars, Europe; and Food & Industrial
Ingredients, Americas.

Overall, trading for Tate & Lyle since the announcement of our interim results
on 3 November 2005 has continued to progress satisfactorily and the outlook for
the year to 31 March 2006 has not altered.

The expansion of our Alabama SPLENDA® Sucralose facility and the construction of
our new Singapore facility are on schedule. The expanded Alabama facility is
expected to commence commissioning in April, as planned, thereby doubling the
capacity acquired in April 2004.

SALES PRICING ROUNDS

The overall net result of the annual sales contract pricing rounds is that we
have achieved our objective of recovering next year's higher energy costs. The
effect on the three businesses is detailed below.

The European market for sugar and related products has, as stated in both our
interim results announcement and the 25 November 2005 announcement regarding
reform of the sugar regime, been affected by an oversupply of sugar. As
expected, the calendar 2006 sweetener pricing round in the markets where
Ingredients, Europe competes with sugar has been challenging. The markets for
value added food ingredients and industrial starches have been more robust.
After higher energy costs we expect in local currency terms total net margins
for Ingredients, Europe to be below those achieved in calendar 2005.

The anticipated oversupply of sugar in Europe has also affected our European
cane refineries and our sugar beet operations in East and Central Europe. The
market pressure that we previously highlighted has intensified in the last few
months and this is expected to lead to a modest decline in earnings for Sugars,
Europe in the balance of this financial year and a further decline in the year
to March 2007.

Ingredients, Americas has substantially completed the negotiation of its
calendar 2006 sweetener sales contracts. These contracts, as in previous years,
are a mix of toll business (where Ingredients, Americas receives a fixed
processing margin) and conventional supply contracts (where Ingredients Americas
accepts risk on the price of corn, which it covers on the futures market). In
calendar 2006 in local currency we expect to more than recover the higher energy
costs. We also anticipate achieving higher total net margins on value added food
ingredients and other products.
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About Tate & Lyle: Tate & Lyle is a world leading manufacturer of renewable food
and industrial ingredients. It uses innovative technology to transform corn,
wheat and sugar into value-added ingredients for customers in the food,
beverage, pharmaceutical, cosmetic, paper, packaging and building industries.
The Company is a leader in cereal sweeteners and starches, sugar refining, value
added food and industrial ingredients, and citric acid. Tate & Lyle is the world
number-one in industrial starches and is the sole manufacturer of SPLENDA®
Sucralose.

Headquartered in London, Tate & Lyle is listed on the London Stock Exchange
under the symbol TATE.L. In the US its ADRs trade under TATYY. The Company
operates more than 60 production facilities in 28 countries, throughout Europe,
the Americas and South East Asia. It employs 6,700 people in its subsidiaries
with a further 4,500 employed in joint ventures. Sales in the year to 31 March
2005 totalled £3.3 billion. Additional information can be found on
www.tateandlyle.com.

SPLENDA® and the SPLENDA® logo are trademarks of McNeil Nutritionals, LLC