FORM 6-K
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                           REPORT OF FOREIGN ISSUER


                       Pursuant to Rule 13a-16 or 15d-16
                     of the Securities Exchange Act of 1934


                         For the month of December, 2005

                      
                                 UNILEVER PLC     
                (Translation of registrant's name into English)

                  UNILEVER HOUSE, BLACKFRIARS, LONDON, ENGLAND
                    (Address of principal executive offices)

 
Indicate by check mark whether the registrant files or will file annual reports 
under cover Form 20-F or Form 40-F.

                         Form 20-F..X.. Form 40-F.....

Indicate by check mark if the registrant is submitting the Form 6-K in paper
as permitted by Regulation S-T Rule 101(b)(1):_____

Indicate by check mark if the registrant is submitting the Form 6-K in paper
as permitted by Regulation S-T Rule 101(b)(7):_____


Indicate by check mark whether the registrant by furnishing the information 
contained in this Form is also thereby furnishing the information to the 
Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

                               Yes ..... No .X..

If "Yes" is marked, indicate below the file number assigned to the registrant 
in connection with Rule 12g3-2(b): 82- _______



Exhibit 99 attached hereto is incorporated herein by reference.



                                   Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalf by the 
undersigned, thereunto duly authorized.



                                            UNILEVER PLC
                                            

                                        /S/ S G WILLIAMS
                                        By  S G WILLIAMS
                                            SECRETARY
                   
                                      
Date: December 23, 2005





                            EXHIBIT INDEX
                            -------------

EXHIBIT NUMBER              EXHIBIT DESCRIPTION

99                          Notice to London Stock Exchange dated 
                            23 December, 2005, Unilever contract with IBM




Exhibit 99


Unilever NV and Unilever PLC





23 December 2005






  UNILEVER SIGNS 7 YEAR CONTRACT WITH IBM FOR FINANCIAL TRANSACTIONAL SERVICES
                                  OUTSOURCING





Unilever today announced it has signed a contract to outsource significant parts
of its financial transactional services to IBM. This agreement covers more than
20 European countries and is part of the One Unilever programme, which aims to
streamline the organisation in order to increase competitiveness in the
marketplace and step up growth.

IBM  will  provide  financial   services  including  Purchase  to  Pay,  General
Accounting  and Bill to Cash and will be delivered from IBM centres in Portugal,
Poland and India.  The deal is expected to deliver  significant  cost savings to
Unilever  throughout  the seven years of the contract.  These  anticipated  cost
savings will contribute to the overall targeted EUR700 million annual savings of
the One Unilever programme.

"IBM brings strong business process knowledge, deep technical expertise and a
flexible, responsive business model to finance shared services. As a specialist
in this area, IBM will be able to help us optimise our business process
performance, and deliver additional savings in support of our core business;
offering consumers excellent brands and products", says Kees van der Graaf,
president Unilever Europe.

Van der Graaf added: "This change will affect quite a number of our employees in
Europe. We are committed to treat all of them responsibly and will follow all
appropriate consultation processes. When jobs are affected we will do our best
to find alternative employment".


"IBM will apply business insight within our global network of operations to
optimise business performance. The agreement will create long-term economic
benefits for Unilever," said Tony Cronin, general manager, business
transformation outsourcing, IBM. "This relationship is a strong example of the
new on-demand business IBM is targeting in the marketplace for Business
Performance Transformation Services."

Unilever will follow a phased approach in implementation over approximately two
years, starting in the first quarter of 2006. Approximately 750 people are
affected by this change.



For further information:

Tanno Massar

Corporate Media Relations Director

Tel +31 10 217 4844

tanno.massar@unilever.com



OR

Richard Janes

IBM Business Consulting Services

Tel. +44 207 021 9370

Richard.janes@uk.ibm.com



SAFE HARBOUR STATEMENT: This announcement may contain forward-looking
statements, including 'forward-looking statements' within the meaning of the
United States Private Securities Litigation Reform Act of 1995. Words such as '
expects', 'anticipates', 'intends' or the negative of these terms and other
similar expressions of future performance or results and their negatives are
intended to identify such forward-looking statements. These forward-looking
statements are based upon current expectations and assumptions regarding
anticipated developments and other factors affecting the Group. They are not
historical facts, nor are they guarantees of future performance. Because these
forward-looking statements involve risks and uncertainties, there are important
factors that could cause actual results to differ materially from those
expressed or implied by these forward-looking statements, including, among
others, competitive pricing and activities, consumption levels, costs, the
ability to maintain and manage key customer relationships and supply chain
sources, currency values, interest rates, the ability to integrate acquisitions
and complete planned divestitures, physical risks, environmental risks, the
ability to manage regulatory, tax and legal matters and resolve pending matters
within current estimates, legislative, fiscal and regulatory developments,
political, economic and social conditions in the geographic markets where the
Group operates and new or changed priorities of the Boards. Further details of
potential risks and uncertainties affecting the Group are described in the
Group's filings with the London Stock Exchange, Euronext Amsterdam and the US
Securities and Exchange Commission, including the Annual Report and Accounts on
Form 20-F. These forward-looking statements speak only as of the date of this
document. Except as required by any applicable law or regulation, the Group
expressly disclaims any obligation or undertaking to release publicly any
updates or revisions to any forward-looking statements contained herein to
reflect any change in the Group's expectations with regard thereto or any change
in events, conditions or circumstances on which any such statement is based.