Disposal

Tate & Lyle PLC
                  Tate & Lyle Agrees Sale of Canadian Sugar Refining Business

Tate & Lyle PLC ('Tate & Lyle') announces that it has signed an agreement for
the sale of Tate & Lyle Canada Ltd ('Redpath') to American Sugar Refining, Inc.
('American Sugar'). Redpath operates a cane sugar refinery in Toronto and a
packing operation in Niagara Falls, Canada.

On completion, Tate & Lyle will receive a net consideration of £132 million
(C$299 million) subject to closing adjustments relating to working capital. The
consideration will be used to reduce Group debt.

The sale of Redpath is conditional upon regulatory approvals covering the
Canadian competition bureau (anti-trust), foreign investment (Investment Canada
Act) and taxation. These approvals and completion are expected within the next
90 days.

In the year to 31 March 2006, Redpath had total sales of £177 million and a
profit before interest and exceptional items of £18 million. After adjusting for
the mark-to-market gain on inventory and allocated costs, the underlying profit
contribution to Tate & Lyle was also £18 million. At 30 September 2006 Redpath
had gross assets of £110 million and net operating assets of £84 million.

Iain Ferguson, Chief Executive, Tate & Lyle said, 'The sale of Redpath marks
another important step in focusing Tate & Lyle's business on its value added
strategy. I would like to take this opportunity to thank our employees at
Redpath for their commitment and hard work over the years and wish them every
future success.'

Credit Suisse acted as exclusive financial adviser to Tate & Lyle.


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CONTACTS

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

Ferne Hudson, Head of Media and Public Relations
Tel: [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