UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549

                                    Form 13F

                              Form 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: December 31, 2007

Check here if Amendment [  ]; Amendment Number:
This Amendment (Check only one.): [  ] is a restatement.
                                  [  ] adds new holdings entries.

Institutional Investment Manager Filing this Report:

Name:    Allied Irish Banks, p.l.c.
Address: Office of the Secretary
         Block K Level 4  -  Bankcentre
         Ballsbridge, Dublin 4 Ireland

13F File Number:  28-05346

The institutional investment manager filing this report and the person by whom
it is signed hereby represent that the person signing the report is authorized
to submit it, that all information contained herein is true, correct and
complete, and that it is understood that all required items, statements,
schedules, lists, and tables, are considered integral parts of this form.

Person Signing this Report on Behalf of Reporting Manager:

Name:      Helen Casey
Title:     Assistant Manager, Office of the Secretary
Phone:     00 353 1 64123735

Signature, Place, and Date of Signing:

     /s/  Helen Casey     Dublin, Ireland     January 31, 2008

Report Type (Check only one.):

[ X]         13F HOLDINGS REPORT.

[  ]         13F NOTICE.

[  ]         13F COMBINATION REPORT.



                              FORM 13F SUMMARY PAGE

Report Summary:

Number of Other Included Managers:         0

Form13F Information Table Entry Total:     187

Form13F Information Table Value Total:     $2,973,354 (thousands)

List of Other Included Managers:

Provide a numbered list of the name(s) and Form 13F file number(s) of all
institutional managers with respect to which this report is filed, other
than the manager filing this report.

NONE



                                    
                                                     FORM 13F INFORMATION TABLE
                                                             VALUE  SHARES/ SH/ PUT/ INVSTMT  OTHER            VOTING AUTHORITY
NAME OF ISSUER                 TITLE OF CLASS   CUSIP     (x$1000)  PRN AMT PRN CALL DSCRETN MANAGERS         SOLE   SHARED     NONE
------------------------------ ---------------- --------- -------- -------- --- ---- ------- ------------ -------- -------- --------
3M CO                          COM              88579Y101        5       70 SH       DEFINED                    70        0        0
ABBOTT LABS                    COM              002824100    10043   178378 SH       DEFINED                178378        0        0
ABERCROMBIE & FITCH CO         CL A             002896207     5990    74900 SH       DEFINED                 74900        0        0
ACTIVIDENTITY CORP             COM              00506P103        7     1745 SH       DEFINED                  1745        0        0
ADOBE SYS INC                  COM              00724F101        6      138 SH       DEFINED                   138        0        0
AETNA INC NEW                  COM              00817Y108      115     2000 SH       DEFINED                  2000        0        0
ALCATEL-LUCENT                 SPONSORED ADR    013904305        0       14 SH       DEFINED                    14        0        0
ALLERGAN INC                   COM              018490102       13      194 SH       DEFINED                   194        0        0
ALLSTATE CORP                  COM              020002101       61     1200 SH       DEFINED                  1200        0        0
ALTRIA GROUP INC               COM              02209S103     9102   120423 SH       DEFINED                120423        0        0
AMARIN CORP PLC                SPONSORED ADR    023111107        0     1000 SH       DEFINED                  1000        0        0
AMERICAN INTL GROUP INC        COM              026874107     9881   168548 SH       DEFINED                168548        0        0
AMGEN INC                      COM              031162100        3      670 SH       DEFINED                   670        0        0
ANALOG DEVICES INC             COM              032654105        8      260 SH       DEFINED                   260        0        0
AOL TIME WARNER INC            COMMON           00184A105        4      220 SH       DEFINED                   220        0        0
APACHE CORP                    COM              037411105    10332    96076 SH       DEFINED                 96076        0        0
APPLE INC                      COM              037833100    13710    69195 SH       DEFINED                 69195        0        0
APPLERA CORP                   COM CELERA GRP   038020202        2      102 SH       DEFINED                   102        0        0
ARTHROCARE CORP                COM              043136100     9090   189179 SH       DEFINED                189179        0        0
ASTEC INDS INC                 COM              046224101     4711   126677 SH       DEFINED                126677        0        0
AT&T CORP NEW                  COMMON           001957505        7      175 SH       DEFINED                   175        0        0
AT&T INC                       COM              00206R102    10703   257526 SH       DEFINED                257526        0        0
AVOCENT CORP                   COM STK USD0.001 53893103         9      400 SH       DEFINED                   400        0        0
AVON PRODS INC                 COM              054303102     7537   190599 SH       DEFINED                190599        0        0
AWARE INC MASS                 COM              05453N100        2      400 SH       DEFINED                   400        0        0
BAKER HUGHES INC               COM              057224107     1335    16455 SH       DEFINED                 16455        0        0
BANK OF AMERICA CORPORATION    COM              060505104       68     1660 SH       DEFINED                  1660        0        0
BARD C R INC                   COM              067383109     4305    45412 SH       DEFINED                 45412        0        0
BARRICK GOLD CORP              COM              067901108    12747   303149 SH       DEFINED                303149        0        0
BAXTER INTL INC                COM              071813109     4808    82827 SH       DEFINED                 82827        0        0
BERKSHIRE HATHAWAY INC DEL     CL B             084670207     3137      670 SH       DEFINED                   670        0        0
BIOMARIN PHARMACEUTICAL INC    COM              09061G101     9584   270722 SH       DEFINED                270722        0        0
BMC SOFTWARE INC               COM              055921100       17      470 SH       DEFINED                   470        0        0
BOSTON SCIENTIFIC CORP         COM              101137107        4      300 SH       DEFINED                   300        0        0
BOTTOMLINE TECH DEL INC        COM              101388106        8      597 SH       DEFINED                   597        0        0
BP PLC                         SPONSORED ADR    055622104       46      633 SH       DEFINED                   633        0        0
BRISTOL MYERS SQUIBB CO        COM              110122108       42     1596 SH       DEFINED                  1596        0        0
BUCYRUS INTL INC NEW           CL A             118759109     7354    73992 SH       DEFINED                 73992        0        0
CAMECO CORP                    COM              13321L108      571    14100 SH       DEFINED                 14100        0        0
CAMERON INTERNATIONAL CORP     COM              13342B105     8231   167398 SH       DEFINED                167398        0        0
CAMPBELL SOUP CO               COM              134429109      247     6910 SH       DEFINED                  6910        0        0
CAPITAL ONE FINL CORP          COM              14040H105      112     2400 SH       DEFINED                  2400        0        0
CARDINAL HEALTH INC            COM              14149Y108     7741   134049 SH       DEFINED                134049        0        0
CARNIVAL CORP                  PAIRED CTF       143658300     6792   152686 SH       DEFINED                152686        0        0
CATERPILLAR INC DEL            COM              149123101      493     6791 SH       DEFINED                  6791        0        0
CELESTICA INC                  SUB VTG SHS      15101Q108        9     1500 SH       DEFINED                  1500        0        0
CEVA INC                       COM              157210105        2      258 SH       DEFINED                   258        0        0
CHEVRON CORP NEW               COM              166764100     7756    83095 SH       DEFINED                 83095        0        0
CISCO SYS INC                  COM              17275R102      514    18636 SH       DEFINED                 18636        0        0
CITADEL BROADCASTING CORP      COM              17285T106        0       54 SH       DEFINED                    54        0        0
CITIGROUP INC                  COM              172967101      552    19001 SH       DEFINED                 19001        0        0
COCA COLA CO                   COM              191216100     7504   122264 SH       DEFINED                122264        0        0
COLGATE PALMOLIVE CO           COM              194162103    17943   229676 SH       DEFINED                229676        0        0
COMCAST CORP NEW               CL A             20030N101     3065   167852 SH       DEFINED                167852        0        0
CONOCOPHILLIPS                 COM              20825C104    23271   263550 SH       DEFINED                263550        0        0
COOPER INDS LTD                CL A             G24182100     9962   188396 SH       DEFINED                188396        0        0
COSTCO WHSL CORP NEW           COM              22160K105    17386   249226 SH       DEFINED                249226        0        0
COVANCE INC                    COM              222816100     8331    96176 SH       DEFINED                 96176        0        0
CROCS INC                      COM              227046109    19085   518475 SH       DEFINED                518475        0        0
DELL INC                       COM              24702R101       82     3280 SH       DEFINED                  3280        0        0
DENTSPLY INTL INC NEW          COM              249030107        5      170 SH       DEFINED                   170        0        0
DISNEY WALT CO                 COM DISNEY       254687106       93      920 SH       DEFINED                   920        0        0
DOVER CORP                     COM              260003108        4       95 SH       DEFINED                    95        0        0
DOW CHEM CO                    COM              260543103       58     1500 SH       DEFINED                  1500        0        0
E M C CORP MASS                COM              268648102       38     2045 SH       DEFINED                  2045        0        0
EBAY INC                       COM              278642103     4609   138884 SH       DEFINED                138884        0        0
EL PASO CORP                   COM              28336L109        7      400 SH       DEFINED                   400        0        0
ELAN PLC                       ADR              284131208     4163   101310 SH       DEFINED                101310        0        0
ELECTRONIC ARTS INC            COM              285512109      476     8155 SH       DEFINED                  8155        0        0
EMERSON ELEC CO                COM              291011104     7007   123673 SH       DEFINED                123673        0        0
ENBRIDGE ENERGY PARTNERS L P   COM              29250R106      266     5000 SH       DEFINED                  5000        0        0
ENCANA CORP                    COM              292505104       15      222 SH       DEFINED                   222        0        0
ERICSSON L M TEL CO            ADR B SEK 10     294821608        4      160 SH       DEFINED                   160        0        0
EXXON MOBIL CORP               COM              30231G102    39713   423809 SH       DEFINED                423809        0        0
FEDEX CORP                     COM              31428X106      164     1800 SH       DEFINED                  1800        0        0
FLIR SYS INC                   COM              302445101      342    10934 SH       DEFINED                 10934        0        0
FPL GROUP INC                  COM              302571104      167     2500 SH       DEFINED                  2500        0        0
FRANKLIN RES INC               COM              354613101    11274    98525 SH       DEFINED                 98525        0        0
FREEPORT-MCMORAN COPPER & GO   COM              35671D857     3906    38125 SH       DEFINED                 38125        0        0
GANNETT INC                    COM              364730101       29      800 SH       DEFINED                   800        0        0
GARMIN LTD                     ORD              G37260109     7167    73886 SH       DEFINED                 73886        0        0
GENERAL ELECTRIC CO            COM              369604103    15358   414323 SH       DEFINED                414323        0        0
GENERAL MLS INC                COM              370334104       88     1541 SH       DEFINED                  1541        0        0
GLAXOSMITHKLINE PLC            SPONSORED ADR    37733W105       68     1320 SH       DEFINED                  1320        0        0
GOLDMAN SACHS GROUP INC        COM              38141G104      119      560 SH       DEFINED                   560        0        0
HALLIBURTON CO                 COM              406216101     5787   152647 SH       DEFINED                152647        0        0
HEINZ H J CO                   COM              423074103       47     1011 SH       DEFINED                  1011        0        0
HESS CORP                      COM              42809H107    18627   184684 SH       DEFINED                184684        0        0
HEWLETT PACKARD CO             COM              428236103      185     3609 SH       DEFINED                  3609        0        0
HONEYWELL INTL INC             COM              438516106      430     7025 SH       DEFINED                  7025        0        0
ICON PUB LTD CO                SPONSORED ADR    45103T107     -576    -9040 SH       DEFINED                 -9040        0        0
ILLINOIS TOOL WKS INC          COM              452308109     4142    77347 SH       DEFINED                 77347        0        0
INTEL CORP                     COM              458140100     6050   226941 SH       DEFINED                226941        0        0
INTERNATIONAL BUSINESS MACHS   COM              459200101     3622    33388 SH       DEFINED                 33388        0        0
INTL PAPER CO                  COM              460146103       27      848 SH       DEFINED                   848        0        0
IONA TECHNOLOGIES PLC          SPONSORED ADR    46206P109       73    23086 SH       DEFINED                 23086        0        0
ISHARES INC                    MSCI HONG KONG   464286871       12      575 SH       DEFINED                   575        0        0
ISHARES INC                    MSCI JAPAN       464286848      398    30000 SH       DEFINED                 30000        0        0
ISHARES TR                     MSCI EMERG MKT   464287234       30      195 SH       DEFINED                   195        0        0
JOHNSON & JOHNSON              COM              478160104    21914   328410 SH       DEFINED                328410        0        0
JP MORGAN CHASE & CO           COM              46625H100     6540   149922 SH       DEFINED                149922        0        0
JPM FLEMING FDS                MICRO A DIST     005369720      190     1634 SH       DEFINED                  1634        0        0
KELLOGG CO                     COM              487836108    12344   235385 SH       DEFINED                235385        0        0
KRAFT FOODS INC                CL A             50075N104       33      992 SH       DEFINED                   992        0        0
LINCOLN NATL CORP IND          COM              534187109    12403   213034 SH       DEFINED                213034        0        0
LOCKHEED MARTIN CORP           COM              539830109     9111    86558 SH       DEFINED                 86558        0        0
LSI CORPORATION                COM              502161102        5      895 SH       DEFINED                   895        0        0
M & T BK CORP                  COM              55261F104  2177919 26700000 SH       DEFINED              26700000        0        0
MACYS INC                      COM              55616P104       19      746 SH       DEFINED                   746        0        0
MANITOWOC INC                  COM              563571108     7491   153407 SH       DEFINED                153407        0        0
MARSH & MCLENNAN COS INC       COM              571748102       63     2400 SH       DEFINED                  2400        0        0
MARVEL ENTERPRISES             COMMON           57383M108       18      700 SH       DEFINED                   700        0        0
MCDONALDS CORP                 COM              580135101      407     6885 SH       DEFINED                  6885        0        0
MCGRAW HILL COS INC            COM              580645109        4      110 SH       DEFINED                   110        0        0
MEDCO HEALTH SOLUTIONS INC     COM              58405U102        2       24 SH       DEFINED                    24        0        0
MERCK & CO INC                 COM              589331107     7150   123039 SH       DEFINED                123039        0        0
MERRILL LYNCH & CO INC         COM              590188108       72     1350 SH       DEFINED                  1350        0        0
METLIFE INC                    COM              59156R108      287     4661 SH       DEFINED                  4661        0        0
MICROCHIP TECHNOLOGY INC       COM              595017104     8029   255552 SH       DEFINED                255552        0        0
MICROSOFT CORP                 COM              594918104     9940   279123 SH       DEFINED                279123        0        0
MOLEX INC                      COM              608554101        3      125 SH       DEFINED                   125        0        0
MORGAN STANLEY                 COM NEW          617446448     3870    72863 SH       DEFINED                 72863        0        0
MORGAN STANLEY EMER MKTS FD    COM              61744G107      107     4300 SH       DEFINED                  4300        0        0
MOTOROLA INC                   COM              620076109     2685   167283 SH       DEFINED                167283        0        0
NATIONAL OILWELL VARCO INC     COM              637071101     7500   102099 SH       DEFINED                102099        0        0
NEWMONT MINING CORP            COM              651639106       71     1320 SH       DEFINED                  1320        0        0
NIKE INC                       CL B             654106103    14015   218164 SH       DEFINED                218164        0        0
NOKIA CORP                     SPONSORED ADR    654902204        3       88 SH       DEFINED                    88        0        0
NORTHERN TR CORP               COM              665859104     7680   100290 SH       DEFINED                100290        0        0
NORTHGATE MINERALS CORP        COM              666416102        2      730 SH       DEFINED                   730        0        0
NORTHROP GRUMMAN CORP          COM              666807102     8746   111214 SH       DEFINED                111214        0        0
NUCOR CORP                     COM              670346105     7134   120461 SH       DEFINED                120461        0        0
OMNICOM GROUP INC              COM              681919106     8821   185596 SH       DEFINED                185596        0        0
ORACLE CORP                    COM              68389X105     3692   163465 SH       DEFINED                163465        0        0
ORASURE TECHNOLOGIES INC       COM              68554V108      309    35000 SH       DEFINED                 35000        0        0
PAYCHEX INC                    COM              704326107        7      200 SH       DEFINED                   200        0        0
PEABODY ENERGY CORP            COM              704549104    11763   190828 SH       DEFINED                190828        0        0
PEPSICO INC                    COM              713448108    13591   179061 SH       DEFINED                179061        0        0
PETSMART INC                   COM              716768106     9617   384856 SH       DEFINED                384856        0        0
PFIZER INC                     COM              717081103     8530   374972 SH       DEFINED                374972        0        0
PMC-SIERRA INC                 COM              69344F106       20     3068 SH       DEFINED                  3068        0        0
PRICE T ROWE GROUP INC         COM              74144T108     5124    84162 SH       DEFINED                 84162        0        0
PROCTER & GAMBLE CO            COM              742718109    17505   238360 SH       DEFINED                238360        0        0
PRUDENTIAL FINL INC            COM              744320102     8399    90271 SH       DEFINED                 90271        0        0
PUBLIC SVC ENTERPRISE GROUP    COM              744573106     6071    61794 SH       DEFINED                 61794        0        0
QUALCOMM INC                   COM              747525103       30      760 SH       DEFINED                   760        0        0
ROCKWELL AUTOMATION INC        COM              773903109     7719   111940 SH       DEFINED                111940        0        0
ROWAN COS INC                  COM              779382100      125     3160 SH       DEFINED                  3160        0        0
RYANAIR HLDGS PLC              SPONSORED ADR    783513104       74     1870 SH       DEFINED                  1870        0        0
SAFEWAY INC                    COM NEW          786514208     6674   195079 SH       DEFINED                195079        0        0
SCHEIN HENRY INC               COM              806407102      502     8115 SH       DEFINED                  8115        0        0
SCHERING PLOUGH CORP           COM              806605101      236     8826 SH       DEFINED                  8826        0        0
SCHLUMBERGER LTD               COM              806857108     5284    53688 SH       DEFINED                 53688        0        0
SCO GROUP INC                  COM              78403A106        0     1670 SH       DEFINED                  1670        0        0
SEAGATE TECHNOLOGY             SHS              G7945J104    10425   408817 SH       DEFINED                408817        0        0
SEMPRA ENERGY                  COM              816851109      183     3000 SH       DEFINED                  3000        0        0
SKILLSOFT PLC                  SPONSORED ADR    830928107        8      825 SH       DEFINED                   825        0        0
SMURFIT-STONE CONTAINER CORP   COM              832727101       64     5989 SH       DEFINED                  5989        0        0
SOUTHERN CO                    COM              842587107     8543   220474 SH       DEFINED                220474        0        0
SPDR TR                        UNIT SER 1       78462F103     8026    54519 SH       DEFINED                 54519        0        0
STARBUCKS CORP                 COM              855244109     5521   269700 SH       DEFINED                269700        0        0
STERICYCLE INC                 COM              858912108       24      400 SH       DEFINED                   400        0        0
SUNOCO INC                     COM              86764P109      410     5665 SH       DEFINED                  5665        0        0
SWISS HELVETIA FD INC          COM              870875101       46     2800 SH       DEFINED                  2800        0        0
SYMANTEC CORP                  COM              871503108       33     2000 SH       DEFINED                  2000        0        0
TALISMAN ENERGY INC            COM              87425E103        9      504 SH       DEFINED                   504        0        0
TARGET CORP                    COM              87612E106       55      100 SH       DEFINED                   100        0        0
TESORO CORP                    COM              881609101     9120   191185 SH       DEFINED                191185        0        0
THERMO FISHER SCIENTIFIC INC   COM              883556102    12355   214197 SH       DEFINED                214197        0        0
TIME WARNER INC                COM              887317105       15      909 SH       DEFINED                   909        0        0
TOTAL S A                      SPONSORED ADR    89151E109       30      364 SH       DEFINED                   364        0        0
UCBH HOLDINGS INC              COM              90262T308        1      170 SH       DEFINED                   170        0        0
UNITED STATES STL CORP NEW     COM              912909108      231     1907 SH       DEFINED                  1907        0        0
UNITED TECHNOLOGIES CORP       COM              913017109     7565    98835 SH       DEFINED                 98835        0        0
UNITEDHEALTH GROUP INC         COM              91324P102      551     9446 SH       DEFINED                  9446        0        0
US BANCORP DEL                 COM NEW          902973304     6688   210703 SH       DEFINED                210703        0        0
VERIZON COMMUNICATIONS         COM              92343V104    11051   252940 SH       DEFINED                252940        0        0
VORNADO RLTY TR                SH BEN INT       929042109       63      750 SH       DEFINED                   750        0        0
WACHOVIA CORP NEW              COM              929903102       32      900 SH       DEFINED                   900        0        0
WAL MART STORES INC            COM              931142103    21661   455769 SH       DEFINED                455769        0        0
WALGREEN CO                    COM              931422109     7213   189425 SH       DEFINED                189425        0        0
WASHINGTON MUT INC             COM              939322103       24     1750 SH       DEFINED                  1750        0        0
WASTE MGMT INC DEL             COM              94106L109        5      145 SH       DEFINED                   145        0        0
WELLS FARGO & CO NEW           COM              949746101      657    21885 SH       DEFINED                 21885        0        0
WYETH                          COM              983024100     6283   142177 SH       DEFINED                142177        0        0
XTO ENERGY INC                 COM              98385X106     7419   144459 SH       DEFINED                144459        0        0
ZIMMER HLDGS INC               COM              98956P102      754    11307 SH       DEFINED                 11307        0        0