Notice of Change in the Number of Shares Constituting One Unit (tangen) of Shares

We hereby give notification that, at the meeting of Board of Directors of Komatsu Ltd. ("the Company") held on June 14, 2006, the Company has decided to change the number of shares constituting one unit (tangen) of shares of the Company.

1. Reason for the change
The change will be made to offer more hospitable investment climate for investors, to expand the number of shareholders and to improve the liquidity of the Company's shares.

2. Details
The number of shares constituting one unit (tangen) of shares will be reduced from one thousand (1,000) shares to one hundred (100) shares.

3. Date of the change
Tuesday, August 1, 2006


For reference purpose only:
(1) As of Tuesday, August 1, 2006, the number of shares constituting one trading unit of shares of the Company at the Tokyo Stock Exchange and Osaka Stock Exchange will be reduced from one thousand (1,000) shares to one hundred (100) shares.

(2) As of Tuesday, August 1, 2006, pursuant to the provisions set forth in Paragraph 1 of the Article 195 of the Corporation Act, the number of shares constituting one unit (tangen) of shares on the Articles of Incorporation of the Company shall be changed from one thousand (1,000) shares to one hundred (100) shares.


Notes: This document has been translated from the Japanese original for the convenience of non-Japanese shareholders. In the event of any discrepancy between this document and Japanese original, the original shall prevail.