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

The removal of Morgan Stanley PLUS Linked to  the  Nikkei 225 Index, maturing
April 30, 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 April 30, 2008.

The security was suspended by the Exchange on May 1, 2008.