Net Asset Value(s)

ACM European Enhanced Inc.Fund PLC
23 September 2005


                                                             23rd September 2005


Re:       ACM European Enhanced Income Fund plc



Please find below the latest weekly Net Asset Value per share of the above fund
as at 22/09/05



Net Asset Value in Sterling including Net Income             0.7449



Net Asset Value in Sterling excluding Net Income             0.7337



Please note that State Street International is authorized to issue the ACM Euro
Enhanced price.



Kind regards,


Melissa Connell

_________________


Melissa Connell

Transfer Agency

State Street International (Irl) Limited


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