Rule 8.3 - BOOTS 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              BOOTS GROUP PLC
Class of relevant security    ORD GBP 0.25
to which the dealings being
disclosed relate (Note 2)
Date of dealing               09 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)

                            Long                    Short

                      Number       (%)        Number       (%)

(1) Relevant         20,508,757    (4.22%)    1,376,987    (0.28%)
securities
(2) Derivatives       1,376,987    (0.28%)      439,710    (0.09%)
(other than
options)
(3) Options and          32,013    (0.01%)    1,425,438    (0.29%)
agreements to
purchase/sell
Total                21,917,757    (4.51%)    3,242,135    (0.67%)


(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      1,233                7.0191
Purchase      4,891                6.9615
Purchase      2,800                6.9650
Purchase      64,000               7.0221
Purchase      25,000               7.0314
Purchase      1,800                6.9700
Purchase      5,697                7.0200
Sale          537                  7.0255
Sale          537                  7.0255
Sale          537                  7.0255
Sale          2,400                7.0255
Sale          537                  7.0255
Sale          537                  7.0255
Sale          537                  7.0255
Sale          840                  7.0255
Sale          537                  7.0255
Sale          437                  7.0255
Sale          840                  7.0255
Sale          437                  7.0255
Sale          437                  7.0255
Sale          537                  7.0255
Sale          1,008                7.0255
Sale          840                  7.0255
Sale          403                  7.0255
Sale          437                  7.0255
Sale          1,109                7.0255
Sale          537                  7.0255
Sale          336                  7.0255
Sale          750                  7.0255
Sale          537                  7.0165
Sale          840                  7.0255
Sale          750                  7.0255
Sale          900                  7.0255
Sale          537                  7.0255
Sale          537                  7.0255
Sale          437                  7.0255
Sale          2,400                7.0255
Sale          600                  7.0255
Sale          537                  7.0255
Sale          437                  7.0255
Sale          1,500                7.0255
Sale          870                  7.0255
Sale          403                  7.0255
Sale          600                  7.0255
Sale          1,778                7.0255
Sale          739                  7.0255
Sale          672                  7.0255
Sale          403                  7.0255
Sale          537                  7.0255
Sale          437                  7.0255
Sale          403                  7.0255
Sale          437                  7.0255
Sale          840                  7.0255
Sale          1,109                7.0255
Sale          285                  7.0255
Sale          437                  7.0255
Sale          1,200                7.0255
Sale          750                  7.0255
Sale          437                  7.0255
Sale          470                  7.0255
Sale          437                  7.0255
Sale          437                  7.0255
Sale          378                  7.0255
Sale          1,008                7.0255
Sale          4,370                7.0255
Sale          537                  7.0255
Sale          537                  7.0255
Sale          537                  7.0255
Sale          537                  7.0255
Sale          342                  7.0255
Sale          437                  7.0255
Sale          437                  7.0255
Sale          5,468                Transfer
Sale          11,939               7.0386
Sale          5,945                7.0387
Sale          3,481                Transfer
Sale          12,445               7.0373
Sale          9,527                7.0386



 (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          12,445               7.0373
 CFD         Short         2,800                6.9650
 CFD         Short         64,000               7.0221
 CFD         Long          5,945                7.0387
 CFD         Long          11,939               7.0386
 CFD         Long          9,527                7.0386


 (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        28,051             7.5100    European        08/08/2006  0.0596
Call Option     Purchasing        3,962              7.5100    European        08/08/2006  0.0596


 (ii) Exercising

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




 (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                         10 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