Dividend Declaration

ACM European Enhanced Inc.Fund PLC
06 October 2005



ACM EUROPEAN ENHANCED INCOME FUND PLC


Announcement of Dividend


06 October 2005



The Board of ACM European Enhanced Income Fund Plc (the 'Fund') announces that
the interim dividend for the three months to 30 September 2005 will be 1.30p per
share, to be paid on 28 October 2005 to shareholders on the register on 14
October 2005. Ex dividend dealings are expected to commence on 12 October 2005.



Enquiries:

Alliance Capital
Tel. [phone]


Close Brothers Securities
David Benda / Nathan Brown
Tel. [phone] / 5572






                      This information is provided by RNS
            The company news service from the London Stock Exchange