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

    <schemaVersion>X0502</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0000869428</cik>
        <entityName>AMCOR LTD</entityName>
        <issuerAddress>
            <street1>109 BURWOOD ROAD</street1>
            <city>HAWTHORN</city>
            <stateOrCountry>C3</stateOrCountry>
            <zipCode>3122</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>61 3 9226 9000</issuerPhoneNumber>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <jurisdictionOfInc>AUSTRALIA</jurisdictionOfInc>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>CHRISTOPHER</firstName>
                <middleName></middleName>
                <lastName>ROBERTS</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>KEN</firstName>
                <middleName></middleName>
                <lastName>MACKENZIE</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>DR. RONALD</firstName>
                <middleName>KEITH</middleName>
                <lastName>BARTON</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>GEORGE</firstName>
                <middleName>JOHN</middleName>
                <lastName>PIZZEY</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>ERNEST</firstName>
                <middleName></middleName>
                <lastName>POPE</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>JOHN</firstName>
                <middleName></middleName>
                <lastName>THORN</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>GEOFF</firstName>
                <middleName></middleName>
                <lastName>TOMLINSON</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>LESLIE</firstName>
                <middleName></middleName>
                <lastName>DESJARDINS</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>GERARD</firstName>
                <middleName></middleName>
                <lastName>BLATRIX</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>PETER</firstName>
                <middleName></middleName>
                <lastName>BRUES</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>BILLY</firstName>
                <middleName></middleName>
                <lastName>CHAN</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>JERZY</firstName>
                <middleName></middleName>
                <lastName>CZUBAK</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>NIGEL</firstName>
                <middleName></middleName>
                <lastName>GARRARD</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>STEVE</firstName>
                <middleName></middleName>
                <lastName>KEOGH</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>BILL</firstName>
                <middleName></middleName>
                <lastName>LONG</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>JULIE</firstName>
                <middleName></middleName>
                <lastName>MCPHERSON</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>JOHN</firstName>
                <middleName></middleName>
                <lastName>MURRAY</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>ANN</firstName>
                <middleName></middleName>
                <lastName>O'HARA</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>IAN</firstName>
                <middleName></middleName>
                <lastName>WILSON</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>ERIC</firstName>
                <middleName></middleName>
                <lastName>BLOOM</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>C/O AMCOR LIMITED</street1>
                <street2>109 BURWOOD ROAD</street2>
                <city>HAWTHORN</city>
                <stateOrCountry>C3</stateOrCountry>
                <zipCode>3122</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Manufacturing</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-08-18</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>true</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>UBS SECURITIES LLC</recipientName>
                <recipientCRDNumber>7654</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>677 WASHINGTON BOULEVARD</street1>
                    <city>STAMFORD</city>
                    <stateOrCountry>CT</stateOrCountry>
                    <zipCode>06901</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>DEUTSCHE BANK SECURITIES INC.</recipientName>
                <recipientCRDNumber>2525</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>60 WALL STREET</street1>
                    <city>NEW YORK</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <zipCode>10005</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>J.P. MORGAN SECURITIES INC.</recipientName>
                <recipientCRDNumber>79</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>383 MADISON AVENUE</street1>
                    <city>NEW YORK</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <zipCode>10179</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>MERRILL LYNCH, PIERCE, FENNER &amp; SMITH INCORPORATED</recipientName>
                <recipientCRDNumber>7691</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>4 WORLD FINANCIAL CENTER</street1>
                    <city>NEW YORK</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <zipCode>10080</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>189770474</totalOfferingAmount>
            <totalAmountSold>103407405</totalAmountSold>
            <totalRemaining>86363069</totalRemaining>
            <clarificationOfResponse>AT AN EXCHANGE RATE OF ONE AUSTRALIAN DOLLAR = US$0.83938 ON AUGUST 25, 2009.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>22</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>2326667</dollarAmount>
                <isEstimate>true</isEstimate>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>AMCOR LIMITED</issuerName>
                <signatureName>/s/ Julie McPherson</signatureName>
                <nameOfSigner>JULIE MCPHERSON</nameOfSigner>
                <signatureTitle>COMPANY SECRETARY AND GROUP GENERAL COUNSEL</signatureTitle>
                <signatureDate>2009-09-01</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
