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

                                    Form 13F

                              Form 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: March 31, 2008

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 6413735

Signature, Place, and Date of Signing:

     /s/ Helen Casey     Dublin, Ireland     May 05, 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:     204

Form13F Information Table Value Total:     $2,956,364 (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
------------------------------ ---------------- --------- -------- -------- --- ---- ------- ------------ -------- -------- --------
3COM CORP                      COM              885535104        5       70 SH       DEFINED                    70        0        0
ABBOTT LABS                    COM              002824100    10443   189481 SH       DEFINED                189481        0        0
ABERCROMBIE & FITCH CO         CL A             002896207     6012    82195 SH       DEFINED                 82195        0        0
ACTIVIDENTITY CORP             COM              00506P103        4     1745 SH       DEFINED                  1745        0        0
AETNA INC NEW                  COM              00817Y108       84     2000 SH       DEFINED                  2000        0        0
ALBERTO CULVER CO NEW          COM              013078100    10698   390293 SH       DEFINED                390293        0        0
ALCATEL-LUCENT                 SPONSORED ADR    013904305        0       14 SH       DEFINED                    14        0        0
ALLERGAN INC                   COM              018490102        5       97 SH       DEFINED                    97        0        0
ALLSTATE CORP                  COM              020002101       57     1200 SH       DEFINED                  1200        0        0
ALTRIA GROUP INC               COM              02209S103     3183   141099 SH       DEFINED                141099        0        0
AMERICAN INTL GROUP INC        COM              026874107      693    16051 SH       DEFINED                 16051        0        0
ANALOG DEVICES INC             COM              032654105        3       95 SH       DEFINED                    95        0        0
APACHE CORP                    COM              037411105    10046    83150 SH       DEFINED                 83150        0        0
APPLE INC                      COM              037833100      499     3484 SH       DEFINED                  3484        0        0
ARTHROCARE CORP                COM              043136100     6925   207644 SH       DEFINED                207644        0        0
ASTEC INDS INC                 COM              046224101     5339   137756 SH       DEFINED                137756        0        0
AT&T CORP NEW                  COMMON           001957505        6      175 SH       DEFINED                   175        0        0
AT&T INC                       COM              00206R102    11352   296399 SH       DEFINED                296399        0        0
AVOCENT CORP                   COM              053893103        7      400 SH       DEFINED                   400        0        0
AVON PRODS INC                 COM              054303102     8054   203765 SH       DEFINED                203765        0        0
AWARE INC MASS                 COM              05453N100        1      400 SH       DEFINED                   400        0        0
BAKER HUGHES INC               COM              057224107     1138    16606 SH       DEFINED                 16606        0        0
BANK OF AMERICA CORPORATION    COM              060505104       61     1640 SH       DEFINED                  1640        0        0
BARD C R INC                   COM              067383109     7886    81808 SH       DEFINED                 81808        0        0
BARRICK GOLD CORP              COM              067901108    14637   336865 SH       DEFINED                336865        0        0
BAXTER INTL INC                COM              071813109     8658   149741 SH       DEFINED                149741        0        0
BERKSHIRE HATHAWAY INC DEL     CL B             084670207     2907      653 SH       DEFINED                   653        0        0
BIOMARIN PHARMACEUTICAL INC    COM              09061G101    10544   298108 SH       DEFINED                298108        0        0
BMC SOFTWARE INC               COM              055921100       15      470 SH       DEFINED                   470        0        0
BOEING CO                      COM              097023105       37      500 SH       DEFINED                   500        0        0
BOSTON SCIENTIFIC CORP         COM              101137107        4      300 SH       DEFINED                   300        0        0
BOTTOMLINE TECH DEL INC        COM              101388106        7      597 SH       DEFINED                   597        0        0
BP PLC                         SPONSORED ADR    055622104       38      633 SH       DEFINED                   633        0        0
BRISTOL MYERS SQUIBB CO        COM              110122108       34     1596 SH       DEFINED                  1596        0        0
BUCYRUS INTL INC NEW           CL A             118759109     8192    80595 SH       DEFINED                 80595        0        0
CAMECO CORP                    COM              13321L108      550    16600 SH       DEFINED                 16600        0        0
CAMERON INTERNATIONAL CORP     COM              13342B105     7576   181939 SH       DEFINED                181939        0        0
CAMPBELL SOUP CO               COM              134429109      235     6910 SH       DEFINED                  6910        0        0
CARDINAL HEALTH INC            COM              14149Y108     7579   144333 SH       DEFINED                144333        0        0
CARNIVAL CORP                  PAIRED CTF       143658300     6686   165170 SH       DEFINED                165170        0        0
CATERPILLAR INC DEL            COM              149123101      532     6791 SH       DEFINED                  6791        0        0
CELESTICA INC                  SUB VTG SHS      15101Q108       10     1500 SH       DEFINED                  1500        0        0
CELGENE CORP                   COM              151020104    12050   196599 SH       DEFINED                196599        0        0
CEVA INC                       COM              157210105        1      196 SH       DEFINED                   196        0        0
CHEVRON CORP NEW               COM              166764100     7653    89649 SH       DEFINED                 89649        0        0
CISCO SYS INC                  COM              17275R102      350    14636 SH       DEFINED                 14636        0        0
CITADEL BROADCASTING CORP      COM              17285T106        0       54 SH       DEFINED                    54        0        0
CITIGROUP INC                  COM              172967101      315    15096 SH       DEFINED                 15096        0        0
COCA COLA CO                   COM              191216100     8168   134197 SH       DEFINED                134197        0        0
COLGATE PALMOLIVE CO           COM              194162103    19646   252059 SH       DEFINED                252059        0        0
COMCAST CORP NEW               CL A             20030N101     3540   183032 SH       DEFINED                183032        0        0
CONOCOPHILLIPS                 COM              20825C104    21738   285236 SH       DEFINED                285236        0        0
COOPER INDS LTD                CL A             G24182100     7552   188104 SH       DEFINED                188104        0        0
COSTCO WHSL CORP NEW           COM              22160K105    17723   272786 SH       DEFINED                272786        0        0
COVANCE INC                    COM              222816100     8757   105545 SH       DEFINED                105545        0        0
COVIDIEN LTD                   COM              G2552X108      134     3024 SH       DEFINED                  3024        0        0
CROCS INC                      COM              227046109     9871   565018 SH       DEFINED                565018        0        0
DASA                                            237523105        0     5000 SH       DEFINED                  5000        0        0
DELL INC                       COM              24702R101       64     3280 SH       DEFINED                  3280        0        0
DENTSPLY INTL INC NEW          COM              249030107        6      170 SH       DEFINED                   170        0        0
DISNEY WALT CO                 COM DISNEY       254687106       85      920 SH       DEFINED                   920        0        0
DOVER CORP                     COM              260003108        4       95 SH       DEFINED                    95        0        0
DOW CHEM CO                    COM              260543103       55     1500 SH       DEFINED                  1500        0        0
E M C CORP MASS                COM              268648102       29     2045 SH       DEFINED                  2045        0        0
EBAY INC                       COM              278642103     4218   141347 SH       DEFINED                141347        0        0
EL PASO CORP                   COM              28336L109        7      400 SH       DEFINED                   400        0        0
ELAN PLC                       ADR              284131208    12096   600010 SH       DEFINED                600010        0        0
ELECTRONIC ARTS INC            COM              285512109     1204    24128 SH       DEFINED                 24128        0        0
EMERSON ELEC CO                COM              291011104     6842   132959 SH       DEFINED                132959        0        0
ENBRIDGE ENERGY PARTNERS L P   COM              29250R106       98     2306 SH       DEFINED                  2306        0        0
ENCANA CORP                    COM              292505104       17      222 SH       DEFINED                   222        0        0
ERICSSON L M TEL CO            ADR B SEK 10     294821608        3      160 SH       DEFINED                   160        0        0
EXPEDITORS INTL WASH INC       COM              302130109      135     3000 SH       DEFINED                  3000        0        0
EXXON MOBIL CORP               COM              30231G102    39549   467543 SH       DEFINED                467543        0        0
FEDEX CORP                     COM              31428X106      164     1800 SH       DEFINED                  1800        0        0
FIRST SOLAR INC                COM              336433107       46      200 SH       DEFINED                   200        0        0
FLEXTRONICS INTL LTD           ORD              Y2573F102       18     2000 SH       DEFINED                  2000        0        0
FLIR SYS INC                   COM              302445101      972    32317 SH       DEFINED                 32317        0        0
FLUOR CORP NEW                 COM              343412102       56      400 SH       DEFINED                   400        0        0
FPL GROUP INC                  COM              302571104      157     2500 SH       DEFINED                  2500        0        0
FRANKLIN RES INC               COM              354613101     5720    58974 SH       DEFINED                 58974        0        0
FREEPORT-MCMORAN COPPER & GO   COM              35671D857     3971    41271 SH       DEFINED                 41271        0        0
GANNETT INC                    COM              364730101       23      800 SH       DEFINED                   800        0        0
GARMIN LTD                     ORD              G37260109     4300    79609 SH       DEFINED                 79609        0        0
GENERAL CABLE CORP DEL NEW     COM              369300108       29      500 SH       DEFINED                   500        0        0
GENERAL DYNAMICS CORP          COM              369550108       83     1000 SH       DEFINED                  1000        0        0
GENERAL ELECTRIC CO            COM              369604103    15924   431227 SH       DEFINED                431227        0        0
GENERAL MLS INC                COM              370334104       85     1421 SH       DEFINED                  1421        0        0
GLAXOSMITHKLINE PLC            SPONSORED ADR    37733W105       56     1320 SH       DEFINED                  1320        0        0
GOLDMAN SACHS GROUP INC        COM              38141G104       92      560 SH       DEFINED                   560        0        0
HALLIBURTON CO                 COM              406216101     7363   187216 SH       DEFINED                187216        0        0
HEINZ H J CO                   COM              423074103       47     1011 SH       DEFINED                  1011        0        0
HESS CORP                      COM              42809H107    11393   129199 SH       DEFINED                129199        0        0
HESS CORP                      COMMON           428094907       44      500 SH       DEFINED                   500        0        0
HEWLETT PACKARD CO             COM              428236103      171     3720 SH       DEFINED                  3720        0        0
HOLLY ENERGY PARTNERS L P      COM UT LTD PTN   435763107       19      500 SH       DEFINED                   500        0        0
HOLOGIC INC                    COM              436440101     5829   104835 SH       DEFINED                104835        0        0
HONEYWELL INTL INC             COM              438516106      424     7525 SH       DEFINED                  7525        0        0
ICON PUB LTD CO                SPONSORED ADR    45103T107      277     4344 SH       DEFINED                  4344        0        0
ILLINOIS TOOL WKS INC          COM              452308109     3708    76889 SH       DEFINED                 76889        0        0
INTEL CORP                     COM              458140100      389    18675 SH       DEFINED                 18675        0        0
INTERNATIONAL BUSINESS MACHS   COM              459200101      491     4287 SH       DEFINED                  4287        0        0
INTL PAPER CO                  COM              460146103       16      600 SH       DEFINED                   600        0        0
IONA TECHNOLOGIES PLC          SPONSORED ADR    46206P109       87    22996 SH       DEFINED                 22996        0        0
ISHARES INC                    MSCI HONG KONG   464286871       10      575 SH       DEFINED                   575        0        0
ISHARES INC                    MSCI JAPAN       464286848      374    30000 SH       DEFINED                 30000        0        0
ISHARES TR                     MSCI EMERG MKT   464287234       26      195 SH       DEFINED                   195        0        0
JOHNSON & JOHNSON              COM              478160104    26932   413587 SH       DEFINED                413587        0        0
JP MORGAN CHASE & CO           COM              46625H100     7742   174340 SH       DEFINED                174340        0        0
JPM FLEMING FDS                AMER MICRO CAP A 005369720      156     1634 SH       DEFINED                  1634        0        0
KANSAS CITY SOUTHERN           COM NEW          485170302       20      500 SH       DEFINED                   500        0        0
KELLOGG CO                     COM              487836108    13194   251059 SH       DEFINED                251059        0        0
KRAFT FOODS INC                CL A             50075N104       30      992 SH       DEFINED                   992        0        0
LEGG MASON INC                 COM              524901105        1      135 SH       DEFINED                   135        0        0
LEVEL 3 COMMUNICATIONS INC     COM              52729N100        0       82 SH       DEFINED                    82        0        0
LIBERTY MEDIA CORP             COMMON           530718105       63     4032 SH       DEFINED                  4032        0        0
LINCOLN NATL CORP IND          COM              534187109    12327   237055 SH       DEFINED                237055        0        0
LOCKHEED MARTIN CORP           COM              539830109     9968   100381 SH       DEFINED                100381        0        0
LSI CORPORATION                COM              502161102        0       10 SH       DEFINED                    10        0        0
M & T BK CORP                  COM              55261F104  2148816 26700000 SH       DEFINED              26700000        0        0
MANITOWOC INC                  COM              563571108     6863   168219 SH       DEFINED                168219        0        0
MARKET VECTORS ETF TR          GOLD MINER ETF   57060U100     9683   202998 SH       DEFINED                202998        0        0
MARSH & MCLENNAN COS INC       COM              571748102       58     2400 SH       DEFINED                  2400        0        0
MARVELL TECHNOLOGY GROUP LTD   ORD              G5876H105       19      700 SH       DEFINED                   700        0        0
MCDONALDS CORP                 COM              580135101      410     7385 SH       DEFINED                  7385        0        0
MCGRAW HILL COS INC            COM              580645109        4      110 SH       DEFINED                   110        0        0
MEDCO HEALTH SOLUTIONS INC     COM              58405U102       45     1048 SH       DEFINED                  1048        0        0
MERCK & CO INC                 COM              589331107     5415   142651 SH       DEFINED                142651        0        0
MERRILL LYNCH & CO INC         COM              590188108       54     1350 SH       DEFINED                  1350        0        0
METLIFE INC                    COM              59156R108      281     4661 SH       DEFINED                  4661        0        0
MICROCHIP TECHNOLOGY INC       COM              595017104     9180   280489 SH       DEFINED                280489        0        0
MICROSOFT CORP                 COM              594918104     9045   318772 SH       DEFINED                318772        0        0
MOLEX INC                      CL A             608554200        3      125 SH       DEFINED                   125        0        0
MONSANTO CO NEW                COM              61166W101      144     1300 SH       DEFINED                  1300        0        0
MORGAN STANLEY                 COM NEW          617446448     3836    83941 SH       DEFINED                 83941        0        0
MORGAN STANLEY EMER MKTS FD    COM              61744G107       92     4300 SH       DEFINED                  4300        0        0
MOTOROLA INC                   COM              620076109     1555   167283 SH       DEFINED                167283        0        0
NATIONAL OILWELL VARCO INC     COM              637071101     6451   110502 SH       DEFINED                110502        0        0
NIKE INC                       CL B             654106103     6128    90120 SH       DEFINED                 90120        0        0
NOKIA CORP                     SPONSORED ADR    654902204        3       88 SH       DEFINED                    88        0        0
NORTHERN TR CORP               COM              665859104     7312   110007 SH       DEFINED                110007        0        0
NORTHROP GRUMMAN CORP          COM              666807102     9484   121888 SH       DEFINED                121888        0        0
NUCOR CORP                     COM              670346105     8934   131884 SH       DEFINED                131884        0        0
OMNICOM GROUP INC              COM              681919106     9178   207748 SH       DEFINED                207748        0        0
ORACLE CORP                    COM              68389X105       96     5010 SH       DEFINED                  5010        0        0
ORASURE TECHNOLOGIES INC       COM              68554V108      258    35000 SH       DEFINED                 35000        0        0
PAYCHEX INC                    COM              704326107        7      200 SH       DEFINED                   200        0        0
PEABODY ENERGY CORP            COM              704549104    10583   207519 SH       DEFINED                207519        0        0
PEPSICO INC                    COM              713448108    18161   251530 SH       DEFINED                251530        0        0
PETROLEO BRASILEIRO SA PETRO   SPONSORED ADR    71654V408      122      120 SH       DEFINED                   120        0        0
PETSMART INC                   COM              716768106     8594   420466 SH       DEFINED                420466        0        0
PFIZER INC                     COM              717081103     8627   413024 SH       DEFINED                413024        0        0
PHILIP MORRIS INTL             COM STK NPV WI   718172109     6922   136849 SH       DEFINED                136849        0        0
PMC-SIERRA INC                 COM              69344F106       17     3068 SH       DEFINED                  3068        0        0
PRICE T ROWE GROUP INC         COM              74144T108     4512    90235 SH       DEFINED                 90235        0        0
PROCTER & GAMBLE CO            COM              742718109    18327   261570 SH       DEFINED                261570        0        0
PRUDENTIAL FINL INC            COM              744320102     7814    99869 SH       DEFINED                 99869        0        0
PSYCHIATRIC SOLUTIONS INC      COM              74439H108       16      500 SH       DEFINED                   500        0        0
PUBLIC SVC ENTERPRISE GROUP    COM              744573106     5390   134107 SH       DEFINED                134107        0        0
QUALCOMM INC                   COM              747525103       30      760 SH       DEFINED                   760        0        0
ROCKWELL AUTOMATION INC        COM              773903109      367     6395 SH       DEFINED                  6395        0        0
ROWAN COS INC                  COM              779382100      130     3160 SH       DEFINED                  3160        0        0
RYANAIR HLDGS PLC              SPONSORED ADR    783513104       51     1870 SH       DEFINED                  1870        0        0
SAFEWAY INC                    COM NEW          786514208     6180   210552 SH       DEFINED                210552        0        0
SCHEIN HENRY INC               COM              806407102     7568   131900 SH       DEFINED                131900        0        0
SCHERING PLOUGH CORP           COM              806605101      186    11826 SH       DEFINED                 11826        0        0
SCHLUMBERGER LTD               COM              806857108      518     5958 SH       DEFINED                  5958        0        0
SCO GROUP INC                  COM USD0.001     78403A106        0     1670 SH       DEFINED                  1670        0        0
SEAGATE TECHNOLOGY             SHS              G7945J104     4763   227457 SH       DEFINED                227457        0        0
SEMPRA ENERGY                  COM              816851109      160     3000 SH       DEFINED                  3000        0        0
SKILLSOFT PLC                  SPONSORED ADR    830928107        9      825 SH       DEFINED                   825        0        0
SMURFIT-STONE CONTAINER CORP   COM              832727101       46     5989 SH       DEFINED                  5989        0        0
SOUTHERN CO                    COM              842587107     8530   239535 SH       DEFINED                239535        0        0
SPDR TR                        UNIT SER 1       78462F103    16252   123261 SH       DEFINED                123261        0        0
ST JUDE MED INC                COM              790849103       21      500 SH       DEFINED                   500        0        0
STARBUCKS CORP                 COM              855244109     9290   530856 SH       DEFINED                530856        0        0
STERICYCLE INC                 COM              858912108       21      400 SH       DEFINED                   400        0        0
STRYKER CORP                   COM              863667101     6325    97240 SH       DEFINED                 97240        0        0
SUNOCO INC                     COM              86764P109      414     7886 SH       DEFINED                  7886        0        0
SWISS HELVETIA FD INC          COM              870875101       45     2800 SH       DEFINED                  2800        0        0
SYMANTEC CORP                  COM              871503108       34     2000 SH       DEFINED                  2000        0        0
SYNOPSYS INC                   COM              871607107      104     4600 SH       DEFINED                  4600        0        0
TALISMAN ENERGY INC            COM              87425E103        9      504 SH       DEFINED                   504        0        0
TARGET CORP                    COM              87612E106        5      100 SH       DEFINED                   100        0        0
TESORO CORP                    COM              881609101     6245   208167 SH       DEFINED                208167        0        0
THERMO FISHER SCIENTIFIC INC   COM              883556102    13425   236181 SH       DEFINED                236181        0        0
TIME WARNER INC                COM              887317105       13      909 SH       DEFINED                   909        0        0
TOLL BROTHERS INC              COM              889478103      328    14600 SH       DEFINED                 14600        0        0
TOTAL S A                      SPONSORED ADR    89151E109       27      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       41      320 SH       DEFINED                   320        0        0
UNITED TECHNOLOGIES CORP       COM              913017109     7480   108689 SH       DEFINED                108689        0        0
UNITEDHEALTH GROUP INC         COM              91324P102      281     8181 SH       DEFINED                  8181        0        0
US BANCORP DEL                 COM NEW          902973304     7446   230087 SH       DEFINED                230087        0        0
VERIZON COMMUNICATIONS INC     COM              92343V104     9763   267853 SH       DEFINED                267853        0        0
WACHOVIA CORP NEW              COM              929903102       22      900 SH       DEFINED                   900        0        0
WAL MART STORES INC            COM              931142103    26181   496963 SH       DEFINED                496963        0        0
WALGREEN CO                    COM              931422109     7766   203887 SH       DEFINED                203887        0        0
WASTE MGMT INC DEL             COM              94106L109        5      145 SH       DEFINED                   145        0        0
WELLPOINT INC                  COM              94973V107       51     1166 SH       DEFINED                  1166        0        0
WELLS FARGO & CO NEW           COM              949746101      799    27285 SH       DEFINED                 27285        0        0
WYETH                          COM              983024100     6910   165470 SH       DEFINED                165470        0        0
XTO ENERGY INC                 COM              98385X106     9783   158157 SH       DEFINED                158157        0        0
ZIMMER HLDGS INC               COM              98956P102      850    11060 SH       DEFINED                 11060        0        0