89SS Emirate Ab 47a

    Links Finance Corp.

As Agent Bank, please be advised of the following rate determined on:
13-Sep-2006

Issue               : Links Finance Corporation - Series 40 
                      USD 10,000,000.00 Standard Capital FRN Due 15 Dec 2014
ISIN Number         : XS0211102487
Common Code/        : 21110248
144A ISIN
Issue Nomin     USD : 10,000,000.00
Period              : 15-Sep-2006 to 15-Dec-2006       Payment Date 15-Dec-2006
Number of Days      : 91
Rate                : 5.64                         
Denomination USD    : 1,000,000.00                10,000,000.00                 

Amount Payable 
per Denomination    : 14,256.67                   142,566.67                    

JPMorgan Chase Bank
Rate Fix Desk                           Telephone 44 (0) 1202 32 8226
Institutional Trust Services  Facsimille          44 (0) 1202 34 7939

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