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               18 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         19,984,296    (4.11%)   2,073,303     (0.43%)
securities
(2) Derivatives         883,348    (0.18%)     384,690     (0.08%)
(other than
options)
(3) Options and          32,013    (0.01%)   1,425,438     (0.29%)
agreements to
purchase/sell
Total                20,899,657    (4.30%)   3,883,431     (0.80%)


(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      4,334                7.1100
Purchase      2,148                7.1111
Purchase      5,200                7.0953
Purchase      4,334                7.1100
Purchase      2,054                7.1315
Purchase      350                  7.1161
Purchase      50,000               7.2434
Purchase      11,100               7.1380
Purchase      50,000               7.2434
Purchase      300,000              7.1350
Purchase      31,250               7.1028
Sale          829                  7.1165
Sale          1,344                7.1159
Sale          857                  7.0965
Sale          143,735              7.1158
Sale          50,000               7.2434
Sale          7,178                7.3208
Sale          4,334                7.1100
Sale          46,839               7.1385


  (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         9,926                 7.1119
CFD        Short         11,100                7.1380
CFD        Short         50,000                0.1364
CFD        Short         350                   7.1161
CFD        Short         5,200                 7.0953
CFD        Short         2,148                 7.1111
CFD        Long          143,735               7.1158

(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                         19 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