Holding(s) in Company

CLS Holdings PLC
23 April 2004


Letter to CLS Holdings PLC
Dated:  19 April 2004


Re: S.198 Companies Act 1985: as amended by The Disclosure of Interest in Shares
(Amendment) Regulations 1993



I refer to my letter informing you that UBS Global Asset Management Life Ltd, a
subsidiary of UBS Global Asset Management Holding (No.2) Ltd, (which is also
treated as having an interest in the above shares) had a notifiable interest in
the Company. UBS Global Asset Management Life Ltd and UBS Global Asset
Management Holding (No.2) Ltd wish to inform you that they no longer have a
notifiable interest in the ord 25p share capital of the Company. 



Letter from UBS Global Asset Management



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