Links Finance Corporation


As Agent Bank, please be advised of the following rate determined on: 13-DEc-2006

Issue               : Links Finance Corporation - Series 32
                      USD 15,000,000.00 Standard Capital FRN Due 15 Dec 2013
ISIN Number         : XS0180273137
Common Code/        : 18027313
144A ISIN
Issue Nomin     USD : 15,000,000.00
Period              : 15-Sep-2006 to 15-Mar-2007          Payment Date 15-Mar-2007
Number of Days      : 90
Rate                : 5.86
Denomination USD    : 1,000,000.00

Amount Payable
per Denomination    : 14,650.00

JPMorgan Chase Bank
Rate Fix Desk                           Telephone 44 (0) 1202 32 8226
Institutional Trust Services  Facsimille          44 (0) 1202 34 7939



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