[LETTERHEAD OF PATTERSON BELKNAP WEBB & TYLER LLP]

                                December 20, 2007

Citibank, N.A. - ADR Department
388 Greenwich Street
New York, New York 10013

Ladies and Gentlemen:

            We refer to the Registration Statement on Form F-6 (the
"Registration Statement") to be filed with the Securities and Exchange
Commission (the "SEC") by the legal entity created by the Deposit Agreement (as
hereinafter defined) for the purpose of registering under the U.S. Securities
Act of 1933, as amended (the "Securities Act"), 25,000,000 American Depositary
Shares (the "ADSs") to be issued under the Amended and Restated Deposit
Agreement, dated as of November 19, 1997 (the "Amended and Restated Deposit
Agreement"), by and among Citibank, N.A., as Depositary, Groupe Danone, a
company organized and existing under the laws of The Republic of France (the
"Company"), and the Holders and Beneficial Owners (each as defined in the
Deposit Agreement and hereinafter used as so defined) from time to time of ADSs
issued thereunder, as amended by Amendment No.1 to Amended and Restated Deposit
Agreement, dated as of September 26, 2007, by and among, the Company, the
Depositary and the Holders and Beneficial Owners from time to time of ADSs
issued thereunder (an executed copy of which is being filed as Exhibit (a) (i)
to the Registration Statement (the "Amendment" and together with the Amended and
Restated Deposit Agreement, the "Deposit Agreement"). Each ADS will represent,
subject to the terms and conditions of the Deposit Agreement and the applicable
American Depositary Receipt ("ADR") representing such ADS, one-fifth of an
ordinary share in bearer form, nominal value (euro)0.25 per share, of the
Company (the "Shares").

            Nothing contained herein or in any document referred to herein is
intended by this firm to be used, and the addressees hereof cannot use anything
contained herein or in any document referred to herein, as "tax advice" (within
the meaning given to such term by the U.S. Internal Revenue Service ("IRS") in
IRS Circular 230 and any related interpretative advice issued by the IRS in
respect of IRS Circular 230 prior to the date hereof, and hereinafter used
within such meaning and interpretative advice). Without admitting that anything
contained herein or in any document referred to herein constitutes "tax advice"
for any purpose, notice is hereby given that, to the extent anything contained
herein or in any document referred to herein constitutes, or is or may be
interpreted by any court, by the IRS or by any other administrative body to
constitute, "tax advice," such "tax advice" is not intended or written to be
used, and cannot be used, for the purpose of (i) avoiding penalties under the
U.S. Internal Revenue Code of 1986, as amended, or (ii) promoting, marketing or
recommending to any party any transaction or matter addressed herein.

            Assuming that the Registration Statement will, at the time of their
issuance, have been declared effective by the SEC, the Deposit Agreement has
been duly executed and delivered, and the Shares have been legally issued, we
are of the opinion that the ADSs, when issued in accordance with the terms of
the Deposit Agreement and the Registration Statement, will be legally issued and
will entitle the Holders to the rights specified in the Deposit Agreement and
the ADR(s) evidencing the ADS(s).

            This opinion is limited to the laws of the State of New York and the
Federal laws of the United States. Without admitting that we are within the
category of persons whose consent is required under Section 7 of the Securities
Act, we hereby consent to the use of this opinion as Exhibit (d) to the
Registration Statement.

                                        Very truly yours,

                                        PATTERSON BELKNAP WEBB & TYLER LLP


                                        By: /s/ Herman H. Raspe
                                            ------------------------------
                                            A Member of the Firm