1. IMPORTANT TAX INFORMATION
REGARDING
1996 CASH DISTRIBUTIONS
In 1996, Dole Food Company, Inc. paid cash distributions to its shareholders of
$.10 per share per quarter. In January 1997 when Forms 1099-Div were
prepared and mailed to DoleÕs shareholders, the forms reflected DoleÕs
estimate that 100% of the distributions paid in 1996 would be taxable a s
ordinary dividends. Subsequently, Dole has determined that 100% of the 1996
cash distributions are non-taxable to its shareholders.
As a result of this reclassification, you may be entitled to a refund, from the
I.R.S. and/or your state tax authorities, of the taxes you paid in 1996 on such
distributions. Shareholders should consult their own tax advisors with respect
to their particular situation. Neither Dole nor the transfer agent can offer any tax
advice or tax information.
August 26, 1997