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 April 3, 2008
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a)(2)

The removal of Morgan Stanley PLUS Linked  to  the  S&P  500  Index, expiring
March  20, 2008 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 March 20, 2008.

The security was suspended by the Exchange on March 24, 2008.