Trading Statement

Acal PLC
27 September 2006







FOR RELEASE                          7:00AM                   27 SEPTEMBER 2006



                                    ACAL plc


        (Leading pan-European, value-added technology based distributor
         providing specialist design-in, sales and marketing services)


                                 Trading Update


Prior to the end of the first half of our financial year on 30 September 2006,
we are issuing an update on recent trading.


The sale of Acal's Air Conditioning and Refrigeration business, announced in May
2006, was completed in early July 2006 as expected. For reporting purposes this
business will be shown as a discontinued activity in the results for the half
year to 30 September 2006. The results for the comparative half year to 30 September 
2005 will be restated accordingly.


Overall Acal's profit before taxation from continuing activities for the half
year ending 30 September 2006 is expected to show an improvement over the
corresponding period in the prior year, in line with market expectations.


Electronic Components


Our success in extending our product and geographic coverage in technology
products has continued and the benefits of this strategy are now beginning to
show in the improved financial performance of this division.


IT Solutions


Although the markets in our areas of operation continue to be competitive, there
are early signs of some stability. This together with an extending product range
in the networking, SAN and security activities will result in an improved half
year performance compared to the prior year.


IT Parts Services


After last year's growth, the first half of this year has seen weaker demand for
parts as a number of end-users of IT have been going through a
"technology-refresh" process which inevitably reduces demand for out-of-warranty
parts and services for a time. The second quarter saw some of this lost demand
offset by new contracts, the timing of which is always difficult to predict. New
business from contracts in the first half this year has not been as high as in
the prior year.


In accordance with the arrangements agreed at the time of its acquisition in May
2003, Acal will buy the 28.4% minority interest in CPI in October this year for
a consideration of approximately £6.7m. Following this acquisition the
customer-facing activities of the division are being reorganised so as to
present a unified range of services to customers.


Acal's interim results for the six months ending 30 September 2006 will be
published on

4 December 2006.







For further information:-

Tony Laughton - Chief Executive                          01483 544500


Jim Virdee - Finance Director                            01483 544500


Brian Coleman-Smith/Nia Thomas/Allison Reid
Cubitt Consulting                                        020 7367 5100






Notes to Editors:


1    The Acal Group is a leading European, value-added technology based 
     distributor providing specialist design-in, sales and marketing, as 
     well as stock planning and procurement services in the fields of
     Electronic Components, IT Parts Services and IT Solutions. Its value-added
     philosophy and geographic coverage enables Acal to provide specialist 
     knowledge and support to customers on a pan-European basis.


2    Design-in is the process by which Acal's sales engineers work with 
     customers and suppliers to procure components which meet the specific
     technical and performance needs of the customers.


3    Acal has operating companies in the UK, Netherlands, Belgium, Germany, 
     France, Italy, Spain and Scandinavia. Westech Electronics, an
     associated company, is based in Singapore and covers the Far East region.




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