Response to Statement

Esporta PLC
20 May 2002



                                  Esporta plc


      Response to Statement by Duke Street Capital Limited ('Duke Street')


The Board is aware of Duke Street's interest in making an offer for Esporta at,
or around, 80 pence per share.  The Board of Esporta is firmly of the view that
an offer at this level would materially undervalue the company and its prospects
and therefore could not be recommended as being in the best interests of all
shareholders.  This view is underpinned by the significant and sustained
improvement in the company's trading performance since the implementation of the
new Chief Executive's plan.

The Board of Esporta remains willing to enter into discussions with Duke Street
or any other bone fide offeror that puts forward a firm proposal that properly
recognises the value of the company.  The Board's guiding principle will
continue to be the creation of maximum shareholder value.



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