Directors' Dealings

CLS Holdings PLC
2 December 1999



LETTER TO: COMPANY ANNOUNCEMENTS OFFICE

CLS Holdings PLC ('the Company')

In accordance with paragraph 16.3 of the Listing Rules, I would like to inform
you that pursuant to the Company's tender offer dated 29 October 1999 the
following Directors sold those numbers of shares set out against their names in
column 2 below at 185p per share and are now interested in the number of shares
set out against their names in column 3 below;

Name of Director     No. of Ordinary Shares     Total Holding of 
                     of 25p each sold pursuant  Ordinary Shares of 25p
                     pursuant to Tender Offer   each following sale

Mr S A Mortstedt     655,631                    41,960,561

Mr B F Mortstedt     116,196                     7,312,181

Mr H O T Lundqvist     1,833                       102,642

Mr K R Harris            145                         9,280


From: T J Thompson (Company Secretary)