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 March 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        43,620,856  4.51%        1,040,409    0.11%
securities
(2) Derivatives        838,126  0.09%           44,138    0.00%
(other than
options)
(3) Options and             0   0.00%                0    0.00%
agreements to
purchase/sell

Total               44,458,982  4.59%        1,084,547    0.11%


(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          29,072              10.3500
Purchase           1,746              10.3200
Purchase           8,800              10.3340
Purchase           6,800              10.3648
Purchase         100,000              10.3335
Purchase          69,633              10.3650
Purchase           9,791              10.3753
Purchase         100,000              10.4044
Purchase           2,059              10.3888
Purchase          19,370              10.3114
Purchase           2,000              10.3316
Purchase           2,217              10.2721
Sale              19,370              10.3063
Sale                 377              10.3100
Sale              19,370              10.3114
Sale              20,600              10.4051
Sale                 216              10.4159
Sale               9,000              10.4124
Sale                 134              10.3500
Sale              12,385              10.3705
Sale              69,633              10.3650
Sale               2,059              10.3888
Sale                  62              10.3779
Sale              11,200              10.4772
Sale               5,000              10.3673
Sale              69,633              10.4225
Sale                 263              10.3409
Sale              10,000              10.4034
Sale                 380              10.4300
Sale              10,438              10.4770
Sale               2,059              10.3888


(b)  Derivatives transactions (other than options)
Product name,    Long/Short     Number of          Price Per Unit
(e.g. CFD)       (Note 6)       Securities         (GBP)
                                (Note 7)
CFD                Short          2217                 10.272
CFD                Short          1746                 10.32
CFD                Short          2000                 10.3315
CFD                Short          8800                 10.334
CFD                Short          6800                 10.3648
CFD                Short          9791                 10.3752
CFD                Short          2059                 10.3888
CFD                Long          19370                 10.3062
CFD                Long           5000                 10.3673
CFD                Long          12385                 10.3704
CFD                Long             62                 10.3779
CFD                Long           2059                 10.3887
CFD                Long          10000                 10.4034
CFD                Long          20600                 10.4051
CFD                Long           9000                 10.4123
CFD                Long          10438                 10.4769
CFD                Long          11200                 10.4771

(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)


(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 March 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