Guaranteed Senior Note Offering

Tate & Lyle PLC
                  

         NOT FOR RELEASE OR DISTRIBUTION IN THE UNITED STATES

         TATE & LYLE ANNOUNCES GUARANTEED SENIOR NOTE OFFERING

Tate & Lyle PLC announces that its subsidiary, Tate & Lyle International Finance
PLC, has priced a dual tranche dollar denominated offering totaling USD 550
million guaranteed senior notes. The Company expects to complete the offering in
the near future. Proceeds from the transaction will be used for general
corporate purposes and the repayment of certain outstanding debt of Tate & Lyle
International Finance PLC.

The issue will be fully and unconditionally guaranteed by Tate & Lyle PLC. The
securities offered have not been registered under the US Securities Act of 1933
(the 'Securities Act') and may not be offered or sold in the United States
absent registration or an exemption from the registration requirements of the
Securities Act. Accordingly, the securities will be offered and sold only (1)
inside the United States to Qualified Institutional Buyers in compliance with
Rule 144A under the Securities Act and (2) outside the US in offshore
transactions as defined under Regulation S under the Securities Act.

This press release does not constitute an offer to sell or the solicitation of
an offer to buy securities in the US or any other jurisdiction and there shall
not be any sale of such securities in any jurisdiction in which any offer,
solicitation or sale would be unlawful.

Ends

For further information: Contact: Tate & Lyle PLC - Rowan Adams 020 7626 6525