<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE INC</entityName>
    </exchange>

    <issuer>
        <cik>1045513</cik>
        <entityName>SCOTTISH POWER PLC</entityName>
        <fileNumber>001-14676</fileNumber>
        <address>
            <street1>1 Atlantic Quay</street1>
            <city>Glasgow</city>
            <stateOrCountryCode></stateOrCountryCode>
            <stateOrCountry></stateOrCountry>
            <zipCode>G2 8SP</zipCode>
        </address>
        <telephoneNumber>+44 141 248 8200</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>American Depositary Shares (Each representing four Ordinary Shares)</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(3)</ruleProvision>

    <signatureData>
        <signatureName>Paras Madho</signatureName>
        <signatureTitle>Director</signatureTitle>
        <signatureDate>2007-04-25</signatureDate>
    </signatureData>
</notificationOfRemoval>
