Rule 8.3 - ALLIANCE BOOTS

FORM 8.3

    DEALINGS BY PERSONS WITH INTERESTS IN SECURITIES REPRESENTING 1% OR MORE
              (Rule 8.3 of the City Code on Takeovers and Mergers)


1.   KEY INFORMATION

Name of person dealing        BARCLAYS PLC
(Note 1)
Company dealt in              ALLIANCE BOOTS
Class of relevant security    ORD GBP0.37179482
to which the dealings being
disclosed relate (Note 2)
Date of dealing               26 April 2007

2.   INTERESTS, SHORT POSITIONS AND RIGHTS TO SUBSCRIBE

  (a)  Interests and short positions (following dealing) in the class of relevant
       security dealt in (Note 3)

                           Long                     Short

                     Number       (%)          Number       (%)

(1) Relevant        44,258,085    4.57%        490,155      0.05%
securities
(2) Derivatives        154,863    0.02%        155,388      0.02%
(other than
options)
(3) Options and        128,551    0.01%        128,551      0.01%
agreements to
purchase/sell

Total               44,541,499    4.60%        774,094      0.08%


(b)  Interests and short positions in relevant securities of the company, other
     than the class dealt in (Note 3)

Class of                    Long                     Short
relevant
security:

                  Number           (%)      Number          (%)

(1) Relevant
securities

(2) Derivatives
(other than
options)

(3) Options and
agreements to
purchase/sell

Total


(c)  Rights to subscribe (Note 3)

Class of relevant security:   Details



3.   DEALINGS (Note 4)

(a)  Purchases and sales

Purchase/sale Number of Securities Price per unit
                                   (GBP)
Purchase            377                11.2150
Purchase            893                11.2149
Purchase        275,000                11.2050
Purchase         11,629                11.2050
Purchase         12,989                11.2190
Purchase         24,180                11.2160
Purchase         12,989                11.2190
Purchase         13,510                Transfer
Purchase            890                11.2200
Purchase        158,839                11.2154
Sale                398                11.2100
Sale                416                11.2100
Sale                142                11.2100
Sale              2,937                11.2100
Sale                683                11.2100
Sale             12,989                11.2190
Sale             12,787                11.2100
Sale            150,000                11.2050
Sale              1,285                11.2100
Sale                590                11.2100
Sale                459                11.2100
Sale                579                11.2162
Sale                189                11.2100
Sale                515                11.2100
Sale                612                11.2100
Sale                719                11.2100
Sale                428                11.2100
Sale                588                11.2100
Sale                893                11.2100
Sale                680                11.2100
Sale                995                11.2100
Sale              2,364                11.2100
Sale                428                11.2100
Sale              4,382                11.2100
Sale              7,392                11.2100
Sale                508                11.2100
Sale                952                11.2100
Sale              1,268                11.2100
Sale              5,904                11.2100
Sale              2,152                11.2100
Sale              1,298                11.2100
Sale              8,697                11.2100
Sale              3,130                11.2100
Sale              3,242                11.2100
Sale                839                11.2100
Sale                206                11.2114
Sale              1,712                11.2100
Sale              2,225                11.2100
Sale              4,984                11.2100
Sale                325                11.2100
Sale              1,101                11.2100
Sale              2,152                11.2100
Sale              1,998                11.2100
Sale              1,102                11.2100
Sale              1,343                11.2100
Sale                535                11.2100
Sale                428                11.2100
Sale                315                11.2100
Sale                700                11.2083
Sale                356                11.2114
Sale             68,746                11.2150
Sale                299                11.2100
Sale             47,400                11.2200
Sale              2,337                11.2100
Sale                634                11.2100
Sale             25,824                11.2300
Sale              1,461                11.2050
Sale              2,424                11.2100
Sale             61,800                11.2200
Sale              1,024                11.2100


(b)  Derivatives transactions (other than options)
Product name     Long/Short     Number of          Price Per Unit
                                Securities
CFD                 Short       158839               11.2154
CFD                 Short        24180               11.216
CFD                 Short        12989               11.219
CFD                 Long           700               11.2083


(c) Options transactions in respect of existing securities

(i)  Writing, selling, purchasing or varying

Product name,   Writing,          Number of          Exercise  Type, e.g.      Expiry   Option money
e.g. call       selling,          securities to      price     American,       date     paid/received
option          purchasing,       which the option             European etc.            per unit (GBP)
                varying etc.      relates (GBP)

Call Option      Purchasing           275000         11.4291    European       25/07/2007   0.2017
Call Option      Selling              275000         11.4291    European       25/07/2007   0.2017
Put Option       Purchasing           275000         10.0845    European       25/07/2007   0
Put Option       Selling              275000         10.0845    European       25/07/2007   0
(ii) Exercising

Product name, e.g.  Number of           Exercise price per
call option         securities          unit (Note 5)



(d)  Other dealings (including new securities) (Note 4)


Nature of transaction Details           Price per unit
(Note 8)                                (if applicable)
                                        (Note 5)



4.   OTHER INFORMATION
None

Agreements, arrangements or understandings relating to options or derivatives


Full details of any agreement, arrangement or understanding between the
person disclosing and any other person relating to the voting rights of
any relevant securities under any option referred to on this form or
relating to the voting rights or future acquisition or disposal of any
relevant securities to which any derivative referred to on this form is
referenced.  If none, this should be stated.




Is a Supplemental Form 8 attached? (Note 9)                 NO


Date of disclosure                         27 April 2007
Contact name                               BARCLAYS COMPLIANCE
Telephone number                           020 7116 2913
If a connected EFM, name of
offeree/offeror with which connected
If a connected EFM, state nature of
connection (Note 10)


Notes

The Notes on Form 8.3 can be viewed on the Takeover Panel's website at
www.thetakeoverpanel.org.uk