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                25 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          26,065,276   (5.14%)         94,386   (0.02%)
securities
(2) Derivatives            2,613   (0.00%)        186,636   (0.04%)
(other than
options)
(3) Options and          100,000   (0.02%)              0   (0.00%)
agreements to
purchase/sell
Total                 26,167,889   (5.16%)        281,022   (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      5,343                15.6000
Purchase      2,055                15.6000
Purchase      13,476               15.6031
Purchase      5,343                15.6000
Purchase      60                   15.6200
Sale          574                  15.6000
Sale          400                  15.6000
Sale          300                  15.6000
Sale          450                  15.6000
Sale          215                  15.6000
Sale          500                  15.6000
Sale          1,000                15.6000
Sale          400                  15.6000
Sale          210                  15.5840
Sale          320                  15.6000
Sale          400                  15.6000
Sale          798                  15.6000
Sale          400                  15.6000
Sale          450                  15.6000
Sale          250                  15.6000
Sale          1,000                15.6026
Sale          400                  15.6000
Sale          400                  15.6000
Sale          350                  15.6026
Sale          400                  15.6000
Sale          500                  15.6000
Sale          250                  15.6000
Sale          550                  15.6000
Sale          308                  15.5940
Sale          600                  15.6000
Sale          500                  15.6000
Sale          400                  15.6000
Sale          275                  15.6000
Sale          200                  15.6000
Sale          400                  15.6000
Sale          815                  15.6000
Sale          265                  15.6000
Sale          300                  15.6000
Sale          750                  15.6000
Sale          250                  15.6000
Sale          500                  15.6026
Sale          350                  15.6000
Sale          500                  15.6000
Sale          450                  15.6000
Sale          750                  15.6000
Sale          450                  15.6026
Sale          400                  15.6026
Sale          250                  15.6000
Sale          225                  15.6000
Sale          300                  15.6000
Sale          550                  15.6000
Sale          220                  15.6030
Sale          350                  15.6000
Sale          1,000                15.6000
Sale          550                  15.6000
Sale          815                  15.6000
Sale          400                  15.6000
Sale          150                  15.6000
Sale          300                  15.6000
Sale          300                  15.6000
Sale          151                  15.6000
Sale          300                  15.6000
Sale          787                  15.6000
Sale          350                  15.6000
Sale          200                  15.5940
Sale          275                  15.6000
Sale          300                  15.6000
Sale          400                  15.6000
Sale          600                  15.6000
Sale          175                  15.6000
Sale          350                  15.6026
Sale          400                  15.6000
Sale          300                  15.6000
Sale          400                  15.6000
Sale          250                  15.6000
Sale          275                  15.6000
Sale          567                  15.6026
Sale          450                  15.5940
Sale          450                  15.6026
Sale          260                  15.6026
Sale          200                  15.5926
Sale          500                  15.6000
Sale          259                  15.6026
Sale          545                  15.6000
Sale          290                  15.6026
Sale          400                  15.6000
Sale          450                  15.6000
Sale          800                  15.6000
Sale          300                  15.6000
Sale          250                  15.6000
Sale          175                  15.6000
Sale          600                  15.6000
Sale          335                  15.6000
Sale          340                  15.6026
Sale          400                  15.6000
Sale          430                  15.6000
Sale          450                  15.6000
Sale          370                  15.6000
Sale          500                  15.6026
Sale          250                  15.6000
Sale          150                  15.6000
Sale          250                  15.6000
Sale          5,516                15.6000
Sale          2,400                15.5861
Sale          5,343                15.6000
 Sale          926                   15.5998

    (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          2,400                15.5861
 CFD         Short         13,476               15.6031

 (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                         26 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