NOTIFICATION  OF  THE  REMOVAL  FROM  LISTING  AND REGISTRATION OF THE STATED
SECURITIES

The American Stock Exchange LLC hereby notifies  the  SEC of its intention to
remove   the  entire  class  of  the  stated  securities  from  listing   and
registration  on  the  Exchange  at the opening of business on March 5, 2007,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a)(2)

The removal of Morgan Stanley 8% SPARQS  Linked  to  Best Buy, Inc., maturing
February 20, 2007 is being effected because the Exchange knows or is reliably
informed  that  the  entire class of this security was redeemed  or  paid  at
maturity or retirement on February 20, 2007.

The security was suspended by the Exchange on February 21, 2007.