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- _______



Exhibit 99 attached hereto is incorporated herein by reference.



                                   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
                   
                                      
Date: December 21, 2004





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

EXHIBIT NUMBER              EXHIBIT DESCRIPTION

99                          Notice to London Stock Exchange dated 
                            21 December, 2004, Enquiry Decision




Exhibit 99




                          UNILEVER COOPERATES WITH INQUIRY
                               ENTERPRISE CHAMBER

In a decision today the Enterprise Chamber of the Amsterdam Court of Appeal has
decided to start an inquiry with regard to the 5 euro cents preference shares in
Unilever N.V.

"Unilever N.V. is currently studying the decision. We will fully cooperate with
the inquiry", said Mr. J. van der Bijl, secretary of Unilever N.V.

Unilever N.V. issued the preference shares in 1999 as a tax-friendly alternative
to a cash dividend. In March 2004 Unilever N.V. published the proposed decision
to convert these preference shares into ordinary Unilever N.V. shares in the
first quarter of 2005. A number of holders of these preference shares raised
objections to this and asked the Enterprise Chamber to institute an inquiry. An
additional request to forbid the conversion was rejected by the Enterprise
Chamber.

                                      -o0o-

December 21 2004