80JC Mitsu Hc Cap.25

RNS No 4699h
NISSHO IWA EUROPE PLC
4th September 1997


To:    Company Announcements Office

As Agent Bank, please be advised of the following rate determined on the
03-Sep-97.

Issue:              NISSHO IWA EUROPE PLC - SERIES 139
                    JPY300,000,000 (MTN) FIXED/FRN DUE 5/3/2004

ISIN NO:            XS0073842626
Issue Nominal:      Y300,000,000
Period:             05-Sep-97           To    05-Mar-98
Number of Days:     181
Rate:               3.21797   PCT
Denomination:       Y100,000,000
Amount Payable      
Per Denomination:   Y1,617,924


From:
John Patten
Global Trust Services, 380B
Telephone           44 (0) 1202 347935
Facsimile           44 (0) 1202 347939


END

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