Enquiry Decision

Unilever PLC
21 December 2004

                        UNILEVER COOPERATES WITH INQUIRY
                               ENTERPRISE CHAMBER

In a decision today the Enterprise Chamber of the Amsterdam Court of Appeal has
decided to start an inquiry with regard to the 5 euro cents preference shares in
Unilever N.V.

'Unilever N.V. is currently studying the decision. We will fully cooperate with
the inquiry', said Mr. J. van der Bijl, secretary of Unilever N.V.

Unilever N.V. issued the preference shares in 1999 as a tax-friendly alternative
to a cash dividend. In March 2004 Unilever N.V. published the proposed decision
to convert these preference shares into ordinary Unilever N.V. shares in the
first quarter of 2005. A number of holders of these preference shares raised
objections to this and asked the Enterprise Chamber to institute an inquiry. An
additional request to forbid the conversion was rejected by the Enterprise
Chamber.

                                      -o0o-

December 21 2004





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