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 May 31, 2007,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a)(2)

The removal of Morgan Stanley 9% SPARQS Linked to Intel Corporation, maturing
September  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 May 21, 2007.

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