<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE INC</entityName>
    </exchange>

    <issuer>
        <cik>915528</cik>
        <entityName>NATIONWIDE FINANCIAL SERVICES INC</entityName>
        <fileNumber>001-12785</fileNumber>
        <address>
            <street1>One Nationwide Plaza, 36th Floor</street1>
            <city>Columbus</city>
            <stateOrCountryCode>OH</stateOrCountryCode>
            <stateOrCountry>OHIO</stateOrCountry>
            <zipCode>43215-2220</zipCode>
        </address>
        <telephoneNumber>(614) 249-7111</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>8% Senior Notes due March 1, 2027</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(1)</ruleProvision>

    <signatureData>
        <signatureName>Paras Madho</signatureName>
        <signatureTitle>Director</signatureTitle>
        <signatureDate>2007-06-07</signatureDate>
    </signatureData>
</notificationOfRemoval>
