Attention Business/Financial Editors:

/NOT FOR RELEASE OVER US NEWSWIRE SERVICES/

TORONTO, Dec.02/CNW/ - (TSX:MEW.UN): Menu Foods Income Fund (“Menu” or the “Fund”) announced today that effective immediately, it will be suspending the payment of distributions on its units. This suspension will not impact the distribution that was declared on November 15, 2005 for payment on December 15, 2005.

It is the current intention of the Fund to suspend distributions until its debt and associated performance ratios reach more appropriate levels. Until distributions are resumed, distributable cash generated will be used to reduce outstanding debt and increase liquidity. The Fund believes that this is in the best long-term interest of all its stakeholders, including unitholders, lenders, customers, suppliers and employees as it will contribute to a stronger financial position going forward.

The Fund continues to work with its lenders to renegotiate its credit facilities. The Fund believes that discussions are still proceeding constructively, however, there can be no assurance that these discussions will be successfully completed or that they will be completed on terms favourable to Menu.

The Fund also announced that Menu Foods GenPar Limited (the general partner of Menu Foods Limited Partnership, a subsidiary of the Fund (“MFLP”) will also be suspending distributions on the Class B Exchangeable Units (“Class B Units”) in MFLP, effective immediately. This suspension will not impact the distribution that was declared on November 15, 2005 for payment on December 15, 2005.

Menu is a 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 currently produces more than one billion containers of wet pet food per year.

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