Dividend Declaration

Unilever PLC
12 February 2004

                    NOT FOR PUBLICATION BEFORE 0700 HOURS ON

                           THURSDAY 12 FEBRUARY 2004

                                  UNILEVER PLC

NOTICE is hereby given that 21 May 2004 is the RECORD DATE for the final
ORDINARY DIVIDEND for 2003 payable on 14 June 2004.



                                  S G WILLIAMS

                                   Secretary




Port Sunlight

Wirral

Merseyside

CH62 4ZD

12 February 2004


In accordance with the current procedure of The London Stock Exchange, the 1.4p
Ordinary Shares in Unilever PLC will be quoted ex. dividend on 19 May 2004.



                       American shares each representing

                   four 1.4p Ordinary Shares in Unilever PLC

The arrangements between Morgan Guaranty Trust Company of New York ('Morgan')
and Unilever PLC for the issue by Morgan in New York of Depositary Receipts for
American shares against the deposit with Morgan in London of 1.4p Ordinary
Shares in Unilever PLC provide that acceptance of ex. dividend shares tendered
to Morgan in London for deposit on or before the record date fixed in New York
for payment of a dividend on the American shares, shall be deferred until after
such record date.

The record date fixed for the final dividend for 2003 on the American Shares is
21 May 2004.


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