Holding(s) in Company

Acal PLC
16 May 2002

Acal plc (the "Company") received notice on 15 May 2002 that, for the purposes
of Part VI of the Companies Act 1985 (as amended) Prudential plc and certain of
its subsidiary companies have a notifiable interest in the issued share capital
of the Company as detailed below.

Percentage holdings are calculated using an issued share capital of 26,014,442 
ORD GBP 0.05 shares

                      Registered Holder                                  Holding           %

Prudential plc                                                         3,628,774       13.94 Total Notifiable Interest
                      CHASE NOMS LTD                                      14,000
                      CLYDESDALE BK NOMS LTD (MGPX)                       24,618
                      CLYDESDALE BK NOMS LTD (MGSC)                      250,000
                      CLYDESDALE BK NOMS LTD MGB                       1,857,980
                      CLYDESDALE BK NOMS LTD MGF                         363,777
                      CLYDESDALE BK NOMS LTD MGT                           2,100
                      M&G (LOMBARD ST) NOMS FPE                           68,002
                      PRUCLT HSBC GIS NOM (UK) PAC AC                    844,000
                      PRUCLT HSBC GIS NOM (UK) PPL AC                      9,000
                      ROY NOMINEES 578079                                195,297
                      Registered Holder                                  Holding           %

M&A Group Limited                                                      3,628,774       13.94
                      CHASE NOMS LTD                                      14,000
                      CLYDESDALE BK NOMS LTD (MGPX)                       24,618
                      CLYDESDALE BK NOMS LTD (MGSC)                      250,000
                      CLYDESDALE BK NOMS LTD MGB                       1,857,980
                      CLYDESDALE BK NOMS LTD MGF                         363,777
                      CLYDESDALE BK NOMS LTD MGT                           2,100
                      M&G (LOMBARD ST) NOMS FPE                           68,002
                      PRUCLT HSBC GIS NOM (UK) PAC AC                    844,000
                      PRUCLT HSBC GIS NOM (UK) PPL AC                      9,000
                      ROY NOMINEES 578079                                195,297
                      Registered Holder                                  Holding           %

M&G Investment Management Limited                                      3,626,674       13.94
                      CHASE NOMS LTD                                      14,000
                      CLYDESDALE BK NOMS LTD (MGPX)                       24,618
                      CLYDESDALE BK NOMS LTD (MGSC)                      250,000
                      CLYDESDALE BK NOMS LTD MGB                       1,857,980
                      CLYDESDALE BK NOMS LTD MGF                         363,777
                      M&G (LOMBARD ST) NOMS FPE                           68,002
                      PRUCLT HSBC GIS NOM (UK) PAC AC                    844,000
                      PRUCLT HSBC GIS NOM (UK) PPL AC                      9,000
                      ROY NOMINEES 578079                                195,297
                      Registered Holder                                  Holding           %

M&G Limited                                                            3,628,774       13.94
                      CHASE NOMS LTD                                      14,000
                      CLYDESDALE BK NOMS LTD (MGPX)                       24,618
                      CLYDESDALE BK NOMS LTD (MGSC)                      250,000
                      CLYDESDALE BK NOMS LTD MGB                       1,857,980
                      CLYDESDALE BK NOMS LTD MGF                         363,777
                      CLYDESDALE BK NOMS LTD MGT                           2,100
                      M&G (LOMBARD ST) NOMS FPE                           68,002
                      PRUCLT HSBC GIS NOM (UK) PAC AC                    844,000
                      PRUCLT HSBC GIS NOM (UK) PPL AC                      9,000
                      ROY NOMINEES 578079                                195,297
                      Registered Holder                                  Holding           %

The Prudential Assurance Company Limited                                 853,000        3.27
                      PRUCLT HSBC GIS NOM (UK) PAC AC                    844,000
                      PRUCLT HSBC GIS NOM (UK) PPL AC                      9,000



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