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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000217410-04-000075.txt : 20040921
<SEC-HEADER>0000217410-04-000075.hdr.sgml : 20040921
<ACCEPTANCE-DATETIME>20040921114136
ACCESSION NUMBER:		0000217410-04-000075
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040920
FILED AS OF DATE:		20040921
DATE AS OF CHANGE:		20040921

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNILEVER PLC
		CENTRAL INDEX KEY:			0000217410
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOD & KINDRED PRODUCTS [2000]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04546
		FILM NUMBER:		041038739

	BUSINESS ADDRESS:	
		STREET 1:		UNILEVER HOUSE
		STREET 2:		BLACKFRIARS
		CITY:			LONDON ENGLAND
		STATE:			X0
		ZIP:			EC4P 4BQ
		BUSINESS PHONE:		201-894-2790

	MAIL ADDRESS:	
		STREET 1:		C/O UNILEVER UNITED STATES INC
		STREET 2:		700 SYLVAN AVENUE  (ATTN.: M MONTAGNINO)
		CITY:			ENGLEWOOD CLIFFS
		STATE:			NJ
		ZIP:			07632

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNILEVER LTD
		DATE OF NAME CHANGE:	19820429
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>form6k_092004-plc.txt
<TEXT>


                                    FORM 6-K

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D. C. 20549


                            REPORT OF FOREIGN ISSUER

                      Pursuant to Rule 13a-16 or 15d-16 of
                       the Securities Exchange Act of 1934


                        For the month of September, 2004


                                  UNILEVER PLC
                  ---------------------------------------------
                 (Translation of registrant's name into English)


                  UNILEVER HOUSE, BLACKFRIARS, LONDON, ENGLAND
                  --------------------------------------------
                    (Address of principal executive offices)


    Indicate by check mark whether the registrant files or will file annual
                   reports under cover Form 20-F or Form 40-F

                           Form 20-F _X_ Form 40-F ___

  Indicate by check mark if the registrant is submitting the Form 6-K in paper
            as permitted by Regulation S-T Rule 101(b)(1): ________

  Indicate by check mark if the registrant is submitting the Form 6-K in paper
            as permitted by Regulation S-T Rule 101(b)(7): ________

         Indicate by check mark whether the registrant by furnishing the
        information contained in this Form is also thereby furnishing the
       information to the Commission pursuant to Rule 12g3-2(b) under the
                        Securities Exchange Act of 1934.

                                Yes ___   No _X_

       If "Yes" is marked, indicate below the file number assigned to the
            registrant in connection with Rule 12g3-2(b): 82-_______
<PAGE>

The press release attached hereto as Exhibit 99 is incorporated herein by
reference.



CAUTIONARY STATEMENT

     This Report on Form 6-K may contain "forward-looking statements" within the
meaning of the Private Securities Litigation Reform Act of 1995. Words such as
"expects", "anticipates", "intends" and other similar expressions of future
performance or results are intended to identify such forward-looking statements.
These forward-looking statements are based upon current expectations and
assumptions regarding anticipated developments and other factors affecting
Unilever. Because of the risks and uncertainties that always exist in any
operating environment or business, Unilever cannot give any assurance that
the expectations expressed in these statements will prove correct. Actual
results may differ materially from those included in these statements due to a
variety of factors, including, among others, competitive pricing and activities,
consumption levels, costs, the ability to maintain and manage key customer
relationships and supply chain sources, currency values, interest rates, the
ability to integrate acquisitions and complete planned divestitures, physical
risks, environmental risks, the ability to manage regulatory, tax and legal
matters and resolve pending matters within current estimates, legislative,
fiscal and regulatory developments, and political, economic and social
conditions in the geographic markets where Unilever operates. Unilever
undertakes no obligation to publicly update any forward-looking statement,
whether as a result of new information, future events or otherwise, and you are
cautioned not to place undue reliance on these forward-looking statements.
Further details of potential risks and uncertainties affecting Unilever are
described in Unilever's filings with the Securities and Exchange Commission,
including the Annual Report and Accounts on Form 20-F.
<PAGE>


                                   SIGNATURES

          Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.


                                          UNILEVER PLC

                                          /S/  S. G. WILLIAMS
                                          -------------------
                                          By   S. G. WILLIAMS
                                               SECRETARY







Dated:  September 20, 2004
<PAGE>


                                  EXHIBIT INDEX
                                  -------------

EXHIBIT NUMBER                    EXHIBIT DESCRIPTION

99                                Press release dated September 20, 2004,
                                  "Unilever Trading Update"

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>form6k_092004pressrelease.txt
<TEXT>
Exhibit 99

EMBARGOED UNTIL 0700 (London)/0800 (Rotterdam)/0200 (New York)

                                [UNILEVER LOGO]


                                                              20 September 2004

                             UNILEVER TRADING UPDATE
                             -----------------------


O    UNILEVER IS REVISING ITS EARNINGS GUIDANCE REFLECTING A DETERMINATION TO
     RETURN THE BUSINESS TO GROWTH. WE NOW EXPECT LOW SINGLE DIGIT EARNINGS PER
     SHARE GROWTH (BEIA) FOR THE FULL YEAR 2004.

O    ADDITIONAL SUPPORT PLANNED FOR Q4 BEHIND HIGH QUALITY MARKET PLACE
     INITIATIVES.

O    TRADING IN JULY/AUGUST BELOW EXPECTATIONS:

     -    substantially  lower  sales of Ice Cream and Ready to Drink Tea due to
          very poor  weather in Northern  Europe;
     -    continued  weak  consumer  confidence coupled with retail and
          competitive issues have led to a further decline in Home and Personal
          Care markets in Western Europe;
     -    in Asia competition remains intense in Laundry and Hair markets in a
          number of key countries;
     -    trading across the rest of the business is broadly in line with
          expectation.


We now expect the development of leading brands in Q3 to be below that seen in
Q2.

In light of the lower sales and a weaker category mix, we expect gross margin to
decline in the third quarter compared to last year.

EPS (beia) in the third quarter is now expected to be lower than the comparable
quarter last year.

The protection of the health of our brands and a return to long term profitable
growth remain our overriding priorities. Planned brand support activities for
the rest of the year will therefore be maintained and in certain areas
reinforced.
<PAGE>

Our simplification and cost saving activities, outlined with our Q2 announcement
are proceeding to plan.

Commenting on the revised guidance, Unilever Chairmen Antony Burgmans and Niall
FitzGerald said:

"In the light of the poor July/August and the pressure on some of our market
positions we do not consider it in the long term interest of the business to
maintain our previous (low double digit) EPS guidance for 2004. We are stepping
up our market place activity, including putting additional A&P funds behind a
number of high priority market place initiatives. Top line growth is key to long
term sustainable value creation, and here the recent performance is
unacceptable. We are determined to put this right and we are therefore moving
forward with the simplification of our operations and, most importantly,
increasing investment behind our brands."

    Antony Burgmans                                        Niall FitzGerald
                              Chairmen of Unilever


                                      -o0o-
<PAGE>

MORNING TELECONFERENCE
Start Time : 08:45(UK), 09:45(CET), 03:45(ET)
General Public : +44 (0) 1296 311 650 - PIN No. 533947
Replay: +44 (0) 1296 618 700 - PIN No. 394953

AFTERNOON TELECONFERENCE
Start Time : 15:30(UK), 16:30(CET), 10:30(ET)
General Public : +1 877 810 2615 PIN No. 85553210
Replay: +1 888 286 8010 or +1 617 801 6888 - PIN No. 95443044

CONTACT DETAILS:

Press                                                        Investor Relations
Tim Johns                                                    John Rothenberg
+44 20 7822 6805                                             +44 20 7822 6824
Nancy L. Goldfarb                                            Andrew Stephen
+1 201 894 2808                                              +1 201 894 2822
Tom Gordijn                                                  Philip-de Klerk
+31 10 217 4844                                              +31 10 217 3859


Unilever's third quarter results will be published on Wednesday 27 October.

Financial numbers are quoted in Euros at constant rates of exchange, that is
average 2003 rates.

EPS is quoted on a before exceptional items and amortisation of goodwill and
intangible assets basis (EPS (beia)).

SAFE HARBOUR STATEMENT: This announcement may contain forward-looking
statements, including `forward-looking statements' within the meaning of the
United States Private Securities Litigation Reform Act of 1995. Words such as
`expects', `anticipates', `intends' or the negative of these terms and other
similar expressions of future performance or results and their negatives are
intended to identify such forward-looking statements. These forward-looking
statements are based upon current expectations and assumptions regarding
anticipated developments and other factors affecting the Group. They are not
historical facts, nor are they guarantees of future performance. Because these
forward-looking statements involve risks and uncertainties, there are important
factors that could cause actual results to differ materially from those
expressed or implied by these forward-looking statements, including, among
others, competitive pricing and activities, consumption levels, costs, the
ability to maintain and manage key customer relationships and supply chain
sources, currency values, interest rates, the ability to integrate acquisitions
and complete planned divestitures, physical risks, environmental risks, the
ability to manage regulatory, tax and legal matters and resolve pending matters
within current estimates, legislative, fiscal and regulatory developments,
political, economic and social conditions in the geographic markets where the
Group operates and new or changed priorities of the Boards. Further details of
potential risks and uncertainties affecting the Group are described in the
Group's filings with the London Stock Exchange, Euronext Amsterdam and the US
Securities and Exchange Commission, including the Annual Report & Accounts on
Form 20-F. These forward-looking statements speak only as of the date of this
document. Except as required by any applicable law or regulation, the Group
expressly disclaims any obligation or undertaking to release publicly any
updates or revisions to any forward-looking statements contained herein to
reflect any change in the Group's expectations with regard thereto or any change
in events, conditions or circumstances on which any such statement is based.

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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