NOTIFICATION  OF  THE  REMOVAL  FROM  LISTING  AND REGISTRATION OF THE STATED
SECURITIES

The American Stock Exchange LLC hereby notifies  the  SEC of its intention to
remove   the  entire  class  of  the  stated  securities  from  listing   and
registration  on  the  Exchange  at the opening of business on June 12, 2006,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a)(2)

The removal of Merrill Lynch & Co.,  Inc.  Strategic  Return Notes, linked to
the  Select  Ten Index, expiring May 30, 2006 is being effected  because  the
Exchange knows or is reliably informed that the entire class of this security
was redeemed or paid at maturity or retirement on May 30, 2006.

The security was suspended by the Exchange on May 31, 2006.