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<SEC-DOCUMENT>0000217410-04-000091.txt : 20041216
<SEC-HEADER>0000217410-04-000091.hdr.sgml : 20041216
<ACCEPTANCE-DATETIME>20041216143923
ACCESSION NUMBER:		0000217410-04-000091
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20041216
FILED AS OF DATE:		20041216
DATE AS OF CHANGE:		20041216

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:		041207775

	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_121604-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 December, 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  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.
<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:  December 16, 2004
<PAGE>


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

EXHIBIT NUMBER                    EXHIBIT DESCRIPTION

99                                Press release dated December 15, 2004,
                                  "Unilever Portugal Restructures Foods
                                  Business"

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>form6k_121604pressrelease.txt
<TEXT>
Exhibit 99

                                [UNILEVER LOGO]


           News Release   News Release   News Release   News Release


                          Unilever United States, Inc.

U.S. Media Relations Contact:
Stacie Nevadomski
201-894-7760

                                      FOR IMMEDIATE RELEASE , DECEMBER 15, 2004

                 UNILEVER PORTUGAL RESTRUCTURES FOODS BUSINESSES

Rotterdam, 15 December.- Unilever today announced that it will be restructuring
its Portuguese foods business with its current joint venture partner, Jeronimo
Martins Group.

Until now, Unilever Portugal has held a 40% stake in the FimaVG foods business,
a joint venture with Jeronimo Martins Group, in addition to its wholly owned
Bestfoods business acquired in 2000.

The deal sees the two foods businesses - FimaVG foods and Unilever Bestfoods
Portugal - unified and the joint venture stakes re-balanced so that Unilever
will subsequently hold 49% of the combined foods business and Jeronimo Martins
Group 51%. Unilever receives approximately (euro)80m as a result of the deal.

The deal is subject to regulatory approval.
- - - - - -
2004



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