Exhibit 99.4

		James Hardie Industries NV
		ARBN 097 829 895
		Incorporated in The Netherlands
		The liability of members is limited
18 December 2006
		Atrium 8th Floor
The Manager		Strawinskylaan 3077
Company Announcements Office		1077 ZX Amsterdam,
Australian Stock Exchange Limited		The Netherlands
20 Bridge Street
SYDNEY NSW 2000		Telephone:		31-20-301 2980
		Fax:		31-20-404 2544

Dear Sir

Dividend Amount in $AUD

The Company’s dividend of US 5 cents per share announced on 13 November 2006 converts to 6.39 Australian cents per CUFS.

The dividend is payable in Australian currency on 8 January 2007 to CUFS holders registered at the 15 December 2006 record date.

American Depositary Receipt holders will receive payment in US currency.

Dutch withholding tax will be deducted from the dividend.

Yours faithfully

Benjamin P Butterfield
Company Secretary