FORM 6-K
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                           REPORT OF FOREIGN ISSUER


                       Pursuant to Rule 13a-16 or 15d-16
                     of the Securities Exchange Act of 1934


                         For the month of November, 2006


                                 UNILEVER PLC
                (Translation of registrant's name into English)

                  UNILEVER HOUSE, BLACKFRIARS, LONDON, ENGLAND
                    (Address of principal executive offices)


Indicate by check mark whether the registrant files or will file annual reports
under cover Form 20-F or Form 40-F.

                         Form 20-F..X.. Form 40-F.....

Indicate by check mark if the registrant is submitting the Form 6-K in paper
as permitted by Regulation S-T Rule 101(b)(1):_____

Indicate by check mark if the registrant is submitting the Form 6-K in paper
as permitted by Regulation S-T Rule 101(b)(7):_____


Indicate by check mark whether the registrant by furnishing the information
contained in this Form is also thereby furnishing the information to the
Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

                               Yes ..... No .X..

If "Yes" is marked, indicate below the file number assigned to the registrant
in connection with Rule 12g3-2(b): 82- _______



Exhibit 99 attached hereto is incorporated herein by reference.



                                   Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.



                                            UNILEVER PLC


                                        /S/ S G WILLIAMS
                                        By  S G WILLIAMS
                                            SECRETARY


Date: November 3, 2006





                            EXHIBIT INDEX
                            -------------

EXHIBIT NUMBER              EXHIBIT DESCRIPTION

99                          Notice to London Stock Exchange dated
                            3 November, 2006 - Unilever sale of Frozen Foods




Exhibit 99



Unilever completes sale of frozen foods business to the Permira Funds

Rotterdam,  3 November,  2006 - Unilever  today  announced the completion of the
sale of the majority of its frozen foods  business to the Permira  Funds for EUR
1.725 billion.


This is in accordance  with the terms of the  agreement  announced on 28 August,
2006.


The Permira Funds have now assumed ownership of the former Unilever frozen foods
operations in Austria, Belgium, France, Germany, Ireland, Netherlands,  Portugal
and United Kingdom.

                                  - - - - - -


2006

SAFE  HARBOUR   STATEMENT:   This   announcement  may  contain   forward-looking
statements,  including  'forward-looking  statements'  within the meaning of the
United States Private  Securities  Litigation  Reform Act of 1995. Words such as
'expects',  'anticipates',  'intends'  or the  negative of these terms and other
similar  expressions of future  performance  or results and their  negatives are
intended to identify  such  forward-looking  statements.  These  forward-looking
statements  are  based  upon  current  expectations  and  assumptions  regarding
anticipated  developments  and other factors  affecting the Group.  They are not
historical facts, nor are they guarantees of future  performance.  Because these
forward-looking statements involve risks and uncertainties,  there are important
factors  that  could  cause  actual  results  to differ  materially  from  those
expressed  or  implied by these  forward-looking  statements,  including,  among
others,  competitive  pricing and activities,  consumption  levels,  costs,  the
ability to  maintain  and manage key  customer  relationships  and supply  chain
sources,  currency values, interest rates, the ability to integrate acquisitions
and complete  planned  divestitures,  physical risks,  environmental  risks, the
ability to manage regulatory,  tax and legal matters and resolve pending matters
within  current  estimates,  legislative,  fiscal and  regulatory  developments,
political,  economic and social  conditions in the geographic  markets where the
Group operates and new or changed  priorities of the Boards.  Further details of
potential  risks and  uncertainties  affecting  the Group are  described  in the
Group's  filings with the London Stock Exchange,  Euronext  Amsterdam and the US
Securities  and Exchange  Commission,  including the Annual Report & Accounts on
Form 20-F.  These  forward-looking  statements speak only as of the date of this
announcement.  Except as required by any applicable law or regulation, the Group
expressly  disclaims  any  obligation  or  undertaking  to release  publicly any
updates or  revisions  to any  forward-looking  statements  contained  herein to
reflect any change in the Group's expectations with regard thereto or any change
in events, conditions or circumstances on which any such statement is based.