Net Asset Value(s)

ACM European Enhanced Inc.Fund PLC
14 October 2005


                                                                    14th October

     
Re:  ACM European Enhanced Income Fund plc


Please find below the latest weekly Net Asset Value per share of the above fund
as at 13/10/05


Net Asset Value in Sterling including Net Income                          0.7263

Net Asset Value in Sterling excluding Net Income                         0.7217


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



Kind regards,

Kevin Brennan
_________________


Kevin Brennan
Transfer Agency
State Street International (Irl) Limited


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