Dividend Declaration-Replace

ACM European Enhanced Inc.Fund PLC
11 October 2005

ACM EUROPEAN ENHANCED INCOME FUND PLC



Announcement of Dividend  - Correction



11 October 2005



Please note a correction to the dividend declaration released on 6 October 2005
by ACM European Enhanced Income Fund Plc.  The dividend rate declared should
have been (1.50)p rather than 1.30p per share.  The full text of the corrected
announcement therefore reads:



The Board of ACM European Enhanced Income Fund Plc (the 'Fund') announces that
the interim dividend for the three months to 30 September 2005 will be (1.50)p
per share, to be paid on 28 October 2005 to shareholders on the register on 14
October 2005. Ex dividend dealings are expected to commence on 12 October 2005.





Enquiries:



Alliance Capital

Tel. [phone]



Winterflood Securities

David Benda / Nathan Brown

Tel. [phone] / 5572




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