Dividend Declaration

ACM European Enhanced Inc.Fund PLC
06 April 2005


ACM EUROPEAN ENHANCED INCOME FUND PLC


Announcement of Dividend


06 April 2005



The Board of ACM European Enhanced Income Fund Plc (the 'Fund') announces that
the interim dividend for the three months to 31 March 2005 will be 1.30p per
share, to be paid on 26 April 2005 to shareholders on the register on 15 April
2005. Ex dividend dealings are expected to commence on 13 April 2005.


Enquiries:


Geoffrey Hyde

Alliance Capital

Tel. [phone]



Close Brothers Securities

David Benda / Nathan Brown

Tel. [phone] / 5572



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