Apple Computer Inc said in Paris yesterday that it will decide on a second manufacturing plant for Europe before the end of the year. The new plant will complement the one in Cork, Eire. On the subject of location, We must first decide what we want to do and why we want to do it before we decide where we go, said Apple International president Michael Spindler. Apple sees $800m of its business coming from Europe this year, with France still its biggest market. The new plant will be much bigger than Cork, which represents an $80m investment – and Apple wants to qualify local manufacturers for as many parts as possible. It is also looking for European firms designing products that will add value to its own – it doesn’t want to take them over, but will invest in them to help them bring their products to market.