48CZ Barclays 26

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

Issue               : Links Finance Corporation - Series 32 
                      USD 15,000,000.00 Standard Capital FRN Due 15 Dec 2013
ISIN Number         : XS0180273137
Common Code/        : 18027313
144A ISIN
Issue Nomin     USD : 15,000,000.00
Period              : 15-Sep-2006 to 15-Dec-2006          Payment Date 15-Dec-2006
Number of Days      : 91
Rate                : 5.89                         
Denomination USD    : 1,000,000.00                                    

Amount Payable 
per Denomination    : 14,888.61                                       

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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