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               21 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       6,974,554      4.77%       166,180     0.11%
securities
(2) Derivatives      162,607      0.11%     3,652,306     2.50%
(other than
options)
(3) Options and            0      0.00%             0     0.00%
agreements to
purchase/sell
Total              7,137,161      4.89%     3,818,486     2.61%


(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      23,977               1.7568
Purchase      3,573                1.2895
Purchase      62,617               1.7344
Purchase      57,096               1.7093
Purchase      2,680                1.6839
Purchase      1,914                1.8337
Purchase      38,640               1.7207
Purchase      4,500                1.6872
Sale          44,851               1.6461
Sale          66,759               1.6461
Sale          49,482               1.6461
Sale          23,977               1.7568
Sale          57,096               1.7092
Sale          38,640               1.7205
Sale          1,914                1.8334
Sale          48,098               1.6461
Sale          64,289               1.6461
Sale          43,806               1.6461
Sale          57,700               1.6461
Sale          61,690               1.7121
Sale          2,680                1.6839
Sale          3,573                1.2895
Sale          4,500                1.6872
Sale          4,500                1.6870


(b)  Derivatives transactions (other than options)
Product name,  Long/Short    Number of     Price per
(e.g. CFD)     (Note 6)      Securities    unit (GBP)
CFD            Short         38640         1.7206
CFD            Short         23977         1.7567
CFD            Long          2680          1.6838
CFD            Long          4500          1.687
CFD            Long          57096         1.7091
CFD            Long          1914          1.8333


(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                         24 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