Holding in Company

Acal PLC
13 December 2001

                  DEALINGS BY SUBSTANTIAL SHAREHOLDERS


1)   NAME OF COMPANY

ACAL PLC


2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

PRUDENTIAL PLC AND CERTAIN OF ITS SUBSIDIARY COMPANIES


3)   Please state whether notification indicates that it is in respect of 
     holding of the Shareholder named in 2 above or in respect of a 
     non-beneficial interest or in the case of an individual holder if it is a
     holding of that person's spouse or children under the age of 18



4)   Name of the registered holder(s) and, if more than one holder, the 
     number of shares held by each of them.

SEE BELOW


5)   Number of shares/amount of stock acquired.



6)   ( N/A %) of issued Class

7)   Number of shares/amount of stock disposed



8)   ( N/A %) of issued Class

9)   Class of security

ORDINARY SHARES OF 5P EACH


10)  Date of transaction



11)  Date company informed

11 DECEMBER 2001


12)  Total holding following this notification

3,900,323

               
13)  Total percentage holding of issued class following this notification

14.99%


14)  Any additional information

NOTIFIABLE INTEREST AS PER SCHEDULE BELOW
ALL MATERIAL SUBJECT TO COPYRIGHT


15)  Name of contact and telephone number for queries

JOHN POMEROY
01483 544500


16)  Name and signature of authorised company official responsible for 
     making this notification

     Date of Notification .....13 DECEMBER 2001...................


Notifiable Position Report for ACAL Ord GBP0.05
as at 07 December 2001

Percentage holdings are calculated using an issued share capital of 26,014,442 
ORD GBP0.05 shares
                                                                  
                                                                  Total
               Registered Holder               Holding      %     Notifiable
Prudential                                   3,903,323    14.99   Interest
               Chase Noms Ltd                   14,000
               Clydesdale Bk Noms Ltd
                (MGPX)                          30,618
               Clydesdale Bk Noms Ltd
                (MGBC)                         250,000
               Clydesdale Bk Noms Ltd
                MGB                          1,957,980
               Clydesdale Bk Noms Ltd
                MGF                            458,777
               Clydesdale Bk Noms Ltd
                MGT                              2,100
               M&G (Lombard St) Noms FPE        80,348
               Pruclt HSBC GIS Nom(UK)
                PAC AC                         895,500
               Pruclt HSBC GIS Nom(UK)
                PPL AC                           9,000
               ROY Nominees 578079             202,000

M&G Group
Limited                                      3,900,323    14.99
               Chase Noms Ltd                   14,000
               Clydesdale Bk Noms Ltd
                (MGPX)                          30,618
               Clydesdale Bk Noms Ltd
                (MGSC)                         250,000
               Clydesdale Bk Noms Ltd
                MGB                          1,957,980
               Clydesdale Bk Noms Ltd
                MGF                            458,777
               Clydesdale Bk Noms Ltd
                MGT                              2,100
               M&G (Lombard St) Noms
                FPE                             80,348
               Pruclt HSB GIS Nom(UK)
                PAC AC                         895,500
               Pruclt HSBC GIS Nom(UK)
                PPL AC                           9,000
               ROY Nominees 578079             202,000

Percentage holdings are calculated using an issued share capital of 26,014,442 
ORD GBP0.05 shares

                Registered Holder             Holding        %

M&G Investment
Management
Limited                                      3,898,223      14.98

                Chase Noms Ltd                  14,000
                Clydesdale Bk Noms Ltd
                 (MGPX)                         30,618
                Clydesdale Bk Noms Ltd
                 (MGSC)                        250,000
                Clydesdale Bk Noms Ltd
                 MGB                         1,957,980
                Clydesdale Bk Noms Ltd
                 MGF                           458,777
                M&G (Lombard St) Noms
                 FPE                            80,348
                Pruclt HSBC GIS Nom(UK)
                 PAC AC                        895,500
                Pruclt HSBC GIS Nom(UK)
                 PPL AC                          9,000
                ROY Nominees 578079            202,000

M&G Limited                                  3,900,323      14.99
                Chase Noms Ltd                  14,000
                Clydesdale Bk Noms Ltd
                 (MGPX)                         30,618
                Clydesdale Bk Noms Ltd
                 (MGSC)                        250,000
                Clydesdale Bk Noms Ltd
                 MGB                         1,957,980
                Clydesdale Bk Noms Ltd
                 MGF                           458,777
                Clydesdale Bk Noms Ltd
                 MGT                             2,100
                M&G (Lombard St) Noms
                 FPE                            80,348
                Pruclt HSBC GIS Nom(UK)
                 PAC AC                        895,500
                Pruclt HSBC GIS Nom(UK)
                 PPL AC                          9,000
                ROY Nominees 578079            202,000

Percentage holdings are calculated using an issued share capital of 26,014,442 
ORD GBP0.05 shares

                Registered Holder            Holding         %

M&G Securities
Limited                                      2,699,475     10.37

                Clydesdale Bk Noms Ltd
                 (MGPX)                         30,618
                Clydesdale Bk Noms Ltd
                 (MGSC)                        250,000
                Clydesdale Bk Noms Ltd
                 MGB                         1,957,980
                Clydesdale Bk Noms Ltd
                 MGF                           458,777
                Clydesdale Bk Noms Ltd
                 MGT                             2,100

The Prudential
Assurance
Company Limited                                904,500      3.47

                Pruclt HSBC GIS Nom(UK)
                 PAC AC                        895,500
                Pruclt HSBC GIS Nom(UK)
                 PPL AC                          9,000