Dividend Declaration

ACM European Enhanced Inc.Fund PLC
09 July 2004

ACM EUROPEAN ENHANCED INCOME FUND PLC



Announcement of Dividend - Amendment



09 July 2004





The Board of ACM European Enhanced Income Fund Plc (the 'Fund') announces that
the interim dividend for the three months to 30 June 2004 will be 1.30p per
share, to be paid on 27 July 2004 to shareholders on the register on 16 July
2004. Ex dividend dealings are expected to commence on 14 July 2004.







Enquiries:



Geoffrey Hyde

Alliance Capital

Tel. [phone]



Close Brothers Securities

David Benda / Nathan Brown

Tel. [phone] / 5572




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