Dividend Declaration

Banco Santander S.A.
25 September 2007


                               MATERIAL FACT

Banco Santander, S.A. hereby notifies that as of November 1st next it will
pay a second interim dividend on account of the earnings for the 2007 financial
year, for a gross amount per share of EUR 0.12294, 15% higher than the dividend
paid in November of last year as the second interim dividend on account of the
2006 financial year.  On 1st November the Bank's share will already be trading
ex-dividend.



                       Boadilla del Monte (Madrid), 25th September 2007



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