[LOGO of ANSELL appears here]

November 14, 2005

Via EDGAR

Mr. Rufus Decker

Accounting Branch Chief

United States Securities and Exchange Commission

Washington, D.C. 20549-7010

Re: Ansell Limited

Form 20-F for the Fiscal Year Ended June 30, 2004

File No. 0-15850

Dear Mr. Decker:

This is in response to your letter of October 28, 2005.

I have reviewed your letter with our financial managers in Red Bank, NJ and in Melbourne, Australia, and with our technical advisers at KPMG in Melbourne, Australia. The consensus of opinion is that we will be able to provide you with a properly researched, prepared and reviewed detailed response by Friday, December 2, 2005.

Sincerely

/s/ Rustom Jilla

Rustom Jilla

Chief Financial Officer