Irish Life & Permanent PLC
RE: IRISH LIFE & PERMANENT PLC
    USD 7,502,000.00
    MATURING: 20-Dec-2006
    ISSUE DATE: 17-Dec-2002
    ISIN: XS0159774693

PLEASE BE ADVISED THAT THE INTEREST RATE FOR THE PERIOD
20-Dec-2004 TO 21-Mar-2005 HAS BEEN FIXED AT 2.510000 PCT.

DAY BASIS 91/360

INTEREST PAYABLE VALUE 21-Mar-2005 WILL AMOUNT TO
USD 6.34 PER USD 1,000.00 DENOMINATION.

IF YOU HAVE ANY QUERIES PLEASE CONTACT THE RATE FIX DESK ON
TEL: 44 020 7508 3858/3855 OR FAX: 44 020 7508 3881.
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