Dole Food Company sent a letter to shareholders regarding tax information related to a stock dividend of Castle & Cooke, Inc. common stock. The letter notes that in addition to the stock dividend, Dole paid four quarterly cash dividends of $0.10 per share each. The first two quarterly dividends are taxable, while the last two are believed to not be taxable according to Dole's estimation.

1. Dole Food Company, Inc.
P.O. Box 5132
Westlake Village, CA 91359-5132
Phone (818) 879-6600
February 26, 1996
RE: Dole Food Company, Inc. Common Shares (cusip: 256 605 106)
You were previously sent material containing important tax information
regarding the distribution of Castle & Cooke, Inc. common stock by Dole Food
Company, Inc. to DoleÕs shareholders as a stock dividend.
In addition to the dividend of CastleÕs common stock, Dole paid four quarterly
cash dividends of $.10 per share per quarter. The first two quarterly dividends,
paid on March 23 and June 15, 1995, respectively, are taxable to DoleÕs
shareholders; the last two quarterly dividends, paid on October 5 and
December 14, 1995, respectively, in DoleÕs estimation are NOT taxable to
DoleÕs shareholders.
Dole Food Company, Inc.