RNS No 1334e
UNILEVER PLC   
UNILEVER NV
7th November 1997

                               UNILEVER PLC                               

NOTICE is hereby given that 21 November 1997 is the RECORD
DATE for the interim ORDINARY DIVIDEND payable on 19 DECEMBER
1997.

S G Williams
Secretary
                               
Port Sunlight
Wirral
Merseyside L62 4ZA

In accordance with the current procedure of The London Stock
Exchange, the 1.25p Ordinary Shares in Unilever PLC will be
quoted ex-dividend on 17 November 1997.

               American Shares each representing
          four 1.25p 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 1.25p 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 1997 on the
American Shares is November 21, 1997.


END

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