4 December 2007		Exhibit 99.3

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

Dear Sir

Dividend amount in Australian currency

The company’s dividend of US12 cents per share announced on 19 November 2007 converts to 13.71 Australian cents per CUFS, based on the exchange rate on 4 December 2007.

The dividend is payable in Australian currency on 18 December 2007 to CUFS holders registered at the 4 December 2007 record date.

American Depositary Receipt holders will receive payment in US currency.

Dutch withholding tax will be deducted from the dividend at a rate of 15%.

Yours faithfully

Russell Chenu

Chief Financial Officer