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               10 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       20,012,864      (4.12%)   1,414,133     (0.29%)
securities
(2) Derivatives     1,127,893      (0.23%)     444,983     (0.09%)
(other than
options)
(3) Options and        32,013      (0.01%)   1,434,387     (0.30%)
agreements to
purchase/sell
Total              21,172,770      (4.36%)   3,293,503     (0.68%)


(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      5,933                7.3952
Purchase      2,136                7.3952
Purchase      3,898                7.3952
Purchase      3,341                7.3952
Purchase      25,000               7.3291
Purchase      63,100               7.3152
Purchase      120,306              7.3306
Purchase      28,708               7.3756
Purchase      25,000               7.3291
Purchase      5,447                7.3165
Purchase      175                  7.3261
Purchase      6,285                7.3815
Purchase      25,000               7.3145
Purchase      5,677                7.2921
Purchase      51,303               7.2699
Purchase      56,000               7.3109
Sale          309                  7.3009
Sale          605                  7.3573
Sale          739                  7.3261
Sale          504                  7.3573
Sale          504                  7.3261
Sale          706                  7.3261
Sale          437                  7.3573
Sale          537                  7.3573
Sale          504                  7.3573
Sale          840                  7.3223
Sale          504                  7.3573
Sale          420                  7.3573
Sale          420                  7.3573
Sale          823                  7.3223
Sale          605                  7.3223
Sale          453                  7.3261
Sale          386                  7.3573
Sale          672                  7.3261
Sale          571                  7.3223
Sale          504                  7.3573
Sale          437                  7.3573
Sale          638                  7.3573
Sale          1,210                7.2473
Sale          1,344                7.3261
Sale          605                  7.3573
Sale          1,008                7.3573
Sale          504                  7.3573
Sale          660                  7.3261
Sale          2,555                7.3261
Sale          537                  7.3261
Sale          672                  7.3261
Sale          504                  7.3223
Sale          773                  7.3261
Sale          4,980                7.3135
Sale          25,000               7.3145
Sale          577                  7.3443
Sale          390,000              7.2985
Sale          289,978              7.2547
Sale          63,100               7.3086
Sale          25,000               7.3291
Sale          1,000                7.3903
Sale          5,677                7.0839
Sale          25,000               7.3145
Sale          63,100               7.3152
Sale          7,300                7.4150



 (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         Short         120,306              7.3306
 CFD         Long          577                  7.3443
 CFD         Short         56,000               7.3109
 CFD         Long          7,300                7.4150
 CFD         Long          25,000               0.1365
 CFD         Short         175                  7.3261
 CFD         Short         25,000               0.1366
 CFD         Short         28,708               7.3756
 CFD         Long          63,100               0.1364
 CFD         Short         5,677                7.2921
 CFD         Long          5,677                7.0839
 CFD         Long          1,000                7.3903
 CFD         Long          4,980                7.3135
 CFD         Short         6,285                7.3815
 CFD         Short         51,303               7.2699
 CFD         Short         5,447                7.3165


 (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 (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                         11 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