As Of	Filer	Filing¹	For·On·As	Docs:Size	Issuer		Filing Agent

12/14/07‡ Banco Santander, S.A.             EFFECT     12/14/07    1:3K                                     SEC #5                   
          Santander Finance Preferred S.A. Unipersonal
12/14/07  Banco Santander, S.A.             424B3                  1:1.2M                                   Davis Polk & … LLP 01/FA 
          Santander Finance Preferred S.A. Unipersonal

____________
‡	A non-Insider-Ownership Filing that was accepted after the SEC “closed” at 5:30:00pm ET.  The legal “Filed As Of” date may be the next, or another, day.
¹	Filing/Form Types:
	424B3	Prospectus – New Facts or Events.
	EFFECT	SEC Notice of Effectiveness.