DUBLIN--(BUSINESS WIRE)--Elan Corporation, plc (NYSE:ELN) ("Elan") today announced the results as of the early tender date of the tender offer for the 7¾% Senior Fixed Rate Notes due 2011 (CUSIP No. 284138AC8) (the “Notes”) issued by its wholly-owned subsidiaries, Elan Finance public limited company and Elan Finance Corp. (the “Co-Issuers”).