Holding in Company

CLS Holdings PLC
1 September 2000



               DISCLOSURE OF MATERIAL INTEREST IN SHARES

                   COMPANIES ACT 1985 - SECTION 198

As at 31st August 2000  the following entities had a material interest(s) in
shares of CLS Holdings


 Britel Fund Trustees Limited
 The Trustees of BT Pension Scheme

 Registered Holders:  Britel Fund Nominees Ltd   3,121,660 Shares   2.801%