Net Asset Value(s)

ACM European Enhanced Inc.Fund PLC
19 August 2005



                                19th 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 18/08/05



Net Asset Value in Sterling including Net Income                         0.7386

Net Asset Value in Sterling excluding Net Income                         0.7305



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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