Canadian Transaction Update

Tate & Lyle PLC
                  23 April 2007 - Completion of sale of Canadian sugar refining business

Tate & Lyle PLC ('Tate & Lyle') announces that it has completed the sale of Tate
& Lyle Canada Ltd ('Redpath') to American Sugar Refining, Inc. The signing of a
conditional agreement for this disposal was announced on 14 February 2007. The
effective date for this transaction is 22 April 2007.

The net consideration for Redpath is £131 million (C$298 million), subject to
closing adjustments relating to working capital. The consideration will be used
to reduce Group debt.

CONTACTS

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Mark Robinson, Director of Investor Relations
Tel: [phone] or Mobile: [phone]

Ferne Hudson, Head of Media and Public Relations
Tel: [phone] or Mobile: [phone]
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About Tate & Lyle: Tate & Lyle is a world leading manufacturer of renewable food
and industrial ingredients. It uses innovative technology to transform corn,
wheat and sugar into value-added ingredients for customers in the food,
beverage, pharmaceutical, cosmetic, paper, packaging and building industries.

The Company is a leader in cereal sweeteners and starches, sugar refining, value
added food and industrial ingredients, and citric acid. Tate & Lyle is the world
number-one in industrial starches and is the sole manufacturer of SPLENDA(R)
Sucralose.

Headquartered in London, Tate & Lyle is listed on the London Stock Exchange
under the symbol TATE.L. In the US its ADRs trade under TATYY. The Company
operates more than 65 production facilities in 29 countries, throughout Europe,
the Americas and South East Asia. It employs 7,000 people in its subsidiaries
with a further 4,800 employed in joint ventures. Sales in the year to 31 March
2006 totalled £3.7 billion. Additional information can be found on this website
www.tateandlyle.com.

SPLENDA(R) and the SPLENDA(R) logo are trademarks of McNeil Nutritionals, LLC