Rule 8.3 - BOC GROUP PLC

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              BOC GROUP PLC
Class of relevant security    ORD GBP 0.25
to which the dealings being
disclosed relate (Note 2)
Date of dealing                23 MAY 2006



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)





(1) Relevant         26,106,831    (5.15%)       101,286    (0.02%)
securities
(2) Derivatives          18,771    (0.00%)       187,982    (0.04%)
(other than
options)
(3) Options and         100,000    (0.02%)             0    (0.00%)
agreements to
purchase/sell
Total                26,225,602    (5.18%)       289,268    (0.06%)


(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      306                  15.6404
Purchase      3,808                15.6339
Purchase      10,032               15.6331
Purchase      2,540                15.6523
Purchase      50,000               15.6423
Purchase      759                  15.6350
Sale          800                  15.6300
Sale          265                  15.6300
Sale          360                  15.6300
Sale          340                  15.6300
Sale          350                  15.6300
Sale          350                  15.6300
Sale          340                  15.6300
Sale          650                  15.6300
Sale          500                  15.6326
Sale          110                  15.6300
Sale          400                  15.6300
Sale          1,800                15.6300
Sale          500                  15.6326
Sale          1,000                15.6300
Sale          350                  15.6300
Sale          2,400                15.6300
Sale          425                  15.6300
Sale          600                  15.6300
Sale          450                  15.6300
Sale          575                  15.6300
Sale          1,000                15.6300
Sale          300                  15.6300
Sale          500                  15.6300
Sale          500                  15.6300
Sale          200                  15.6326
Sale          560                  15.6300
Sale          345                  15.6300
Sale          220                  15.6300
Sale          750                  15.6326
Sale          425                  15.6300
Sale          265                  15.6300
Sale          280                  15.6300
Sale          350                  15.6300
Sale          350                  15.6300
Sale          270                  15.6300
Sale          355                  15.6300
Sale          930                  15.6300
Sale          300                  15.6300
Sale          500                  15.6326
Sale          260                  15.6300
Sale          500                  15.6300
Sale          300                  15.6326
Sale          330                  15.6300
Sale          400                  15.6326
Sale          250                  15.6326
Sale          400                  15.6300
Sale          10,000               15.6300
Sale          270                  15.6300
Sale          750                  15.6300
Sale          600                  15.6300
Sale          500                  15.6300
Sale          400                  15.6300
Sale          650                  15.6300
Sale          550                  15.6300
Sale          700                  15.6300
Sale          700                  15.6300
Sale          300                  15.6300
Sale          345                  15.6300
Sale          270                  15.6326
Sale          400                  15.6300
Sale          625                  15.6300
Sale          260                  15.6326
Sale          500                  15.6300
Sale          450                  15.6300
Sale          395                  15.6300
Sale          850                  15.6300
Sale          160                  15.6326
Sale          495                  15.6300
Sale          475                  15.6300
Sale          350                  15.6300
Sale          350                  15.6326
Sale          12,796               15.6350
Sale          640                  15.6300
Sale          2,540                15.6277
Sale          3,054                15.6284
 Sale          2,249                 15.6377

    (b)  Derivatives transactions
         (other than options)

 Product     Long/Short    Number of Securities Price Per
 name,       (Note 6)      (Note 7)             Unit (GBP)
 e.g. CFD
 CFD         Long          3,054                15.6284
 CFD         Long          2,540                15.6277
 CFD         Short         3,808                15.6339
 CFD         Short         2,540                15.6523
 CFD         Short         10,032               15.6331
 CFD         Short         50,000               15.6423

 (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 (Note 7)



 (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

 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                         24 MAY 2006
 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