Form 6-K


                             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 April, 2002

                                  UNILEVER PLC
                 (Translation of registrant's name into English)

                    (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 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-_______

The press release attached hereto as Exhibit 99 is incorporated herein by


          Pursuant to Item 12(c) of Form F-3, Unilever PLC hereby identifies
this Report on Form 6-K as being incorporated by reference into the Registration
Statement on Form F-3 filed with Securities and Exchange Commission on September
22, 2000, by Unilever N.V., Unilever PLC, Unilever United States, Inc. and
Unilever Capital Corporation.


          This Report on Form 6-K contains forward-looking statements (within
the meaning of the U.S. Private Securities Litigation Reform Act 1995) based on
our best current information and what we believe to be reasonable assumptions
about anticipated developments. Words such as 'expects', 'anticipates',
'intends' and other similar expressions are intended to identify such
forward-looking statements. Because of the risks and uncertainties that always
exist in any operating environment or business we cannot give any assurance that
the expectations reflected in these statements will prove correct. Actual
results and developments may differ materially depending upon, among other
factors, currency values, competitive pricing, consumption levels, costs,
environmental risks, physical risks, risks related to the integration of
acquisitions, legislative, fiscal and regulatory developments and political and
social conditions in the economies and environments where Unilever operates. You
are cautioned not to place undue reliance on these forward-looking statements.
Further details of these potential risks and uncertainties are given in the
Unilever Annual Report & Accounts and Form 20-F 2001.


          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

Dated:  April 23, 2002

                                  EXHIBIT INDEX


99                                Press release dated April 23, 2002,
                                  "Unilever Sells Mazola and Other Brands to
                                  ACH Food Companies, Inc. for $360 Million"