Attention Business/Financial Editors:

/Not for release over US newswire services/

TORONTO, January 17 /CNW/ - (TSX:MEW.UN): Menu Foods Income Fund (“Menu” or the “Fund”) announced today its distribution of 10.50 cents per unit for the month of January 2005, payable on or before February 15, 2005 to unitholders of record on January 31, 2005.

The Fund's policy is for unitholders of record on the last business day of a calendar month to receive distributions during the thirty days following the end of such month.

Holders of units who are non-residents of Canada will be required to pay all withholding taxes payable in respect of any distributions of income by the Fund.

Menu Foods is the leading North American private-label/contract manufacturer of wet pet food products sold by supermarket retailers, mass merchandisers, pet specialty retailers and other retail and wholesale outlets. Menu Foods currently produces more than one billion containers per year

For further information: Mark Wiens, Chief Financial Officer, Menu Foods GenPar Limited, (905) 826-3870

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