NOTIFICATION  OF  THE  REMOVAL  FROM  LISTING  AND REGISTRATION OF THE STATED
SECURITIES

The American Stock Exchange LLC hereby notifies  the  SEC of its intention to
remove   the  entire  class  of  the  stated  securities  from  listing   and
registration on the Exchange at the opening of business on December 11, 2006,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a)(2)

The removal  of Morgan Stanley PLUS Reedeemable for Cash based on the S&P 500
Index, maturing  November  30,  2006  is  being effected because the Exchange
knows or is reliably informed that the entire  class  of  this  security  was
redeemed or paid at maturity or retirement on December 1, 2006.

The security was suspended by the Exchange on December 1, 2006.




