Director Shareholding

The FirstGroup plc Share Incentive Plan ('the Plan')              

In common with all eligible employees, each of the executive directors of
FirstGroup plc ('the Company') has been invited to apply for Partnership Shares
under the Plan on a monthly basis.

On 21st September 2004, in accordance with standing instructions, David Leeder
chose to contribute to purchase 43 Partnership Shares. The Company matched
these shares on a two for three basis with shares to the value of £20.
Accordingly, David Leeder received 6 Matching Shares. The shares were purchased
at a price of 289.1937 pence per share.

Following these transactions, David Leeder's beneficial holding is 1,095
shares.

22nd September 2004