Notice of record date

Unilever PLC
30 October 2002


NOT FOR PUBLICATION BEFORE 07.00 AM ON WEDNESDAY 30 OCTOBER 2002

                                  UNILEVER PLC


NOTICE is hereby given that 8 November 2002 is the RECORD DATE for the interim
ORDINARY DIVIDEND payable on 2 December 2002.

                                  S G Williams

                                   Secretary

Port Sunlight

Wirral

Merseyside CH62 4UJ

30 October 2002

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 6 November 2002.

                       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 interim dividend for 2002 on the American Shares
is November 8, 2002.


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