Dole Food Company paid shareholders four quarterly cash distributions of $0.10 per share in 1997. According to the company, all four distributions were returns of capital and not taxable to shareholders. The document provides important tax information to Dole shareholders regarding 1997 cash distributions.

1. IMPORTANT TAX INFORMATION
REGARDING
1997 CASH DISTRIBUTIONS
ON
DOLE FOOD COMPANY, INC.
COMMON SHARES
(cusip: 256605106)
In 1997, Dole Food Company, Inc. paid four quarterly cash distributions of $.10
per share per quarter. In the CompanyÕs estimation, all four cash distributions
are returns of capital and are not taxable to DoleÕs shareholders.
January 7, 1998