Documents for inspection

CLS Holdings PLC
18 April 2005


DOCUMENTS:    ANNUAL REPORT & ACCOUNTS 2004
              APRIL 2005 TENDER OFFER: CIRCULAR, TENDER FORM AND PROXY CARD

Copies of the above documents have been submitted to the UK Listing Authority,
and will shortly be available for inspection at the UK Listing Authority's
Document Viewing Facility, which is situated at:

Financial Services Authority
25 The North Colonnade
Canary Wharf
London E14 5HS

Tel No: (0)20 7066 1000



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