Rule 8.3 - UMBRO

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              UMBRO
Class of relevant security    ORD GBP0.01
to which the dealings being
disclosed relate (Note 2)
Date of dealing               17 December 2007

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       7,710,411      5.28%      278,838       0.19%
securities
(2) Derivatives      170,665      0.12%    3,652,306       2.50%
(other than
options)
(3) Options and            0      0.00%            0       0.00%
agreements to
purchase/sell
Total              7,881,076      5.40%    3,931,144       2.69%


(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      33,923               1.4869
Purchase      26,163               1.4893
Purchase      4,482                1.4928
Purchase      19,741               1.4888
Purchase      4,886                1.4868
Purchase      108,173              1.4898
Purchase      18,940               1.4889
Purchase      30,800               1.4886
Purchase      44,986               1.4932
Sale          30,800               1.4882
Sale          24,957               1.4950
Sale          20,786               1.4950
Sale          129,450              1.4898
Sale          44,986               1.4931
Sale          108,173              1.4898
Sale          4,886                1.4868
Sale          33,923               1.4869
Sale          64,747               1.4950
Sale          4,886                1.4866
Sale          18,940               1.4888
Sale          50,035               1.4950
Sale          4,482                1.4925
Sale          19,741               1.4888

(b)  Derivatives transactions (other than options)
Product name,  Long/Short    Number of     Price per
(e.g. CFD)     (Note 6)      Securities    unit (GBP)
CFD            Short         18940         1.4889
CFD            Short         4482          1.4928
CFD            Long          4886          1.4866
CFD            Long          33923         1.4868
CFD            Long          30800         1.4881
CFD            Long          19741         1.4887
CFD            Long          44986         1.493


(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 (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
None

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                         18 December 2007
Contact name                               Geoff Smith
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