Net Asset Value(s)

ACM European Enhanced Inc.Fund PLC
12 August 2005



                                12th August 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 11/08/05


Net Asset Value in Sterling including Net Income                         0.7425

Net Asset Value in Sterling excluding Net Income                         0.7354



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


Kind regards,

_________________

Melissa Connell

Transfer Agency

State Street International (Irl) Limited


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