Interim Results - 6 Months to 30 September 1999

Heath(Samuel) & Sons PLC
9 December 1999


INTERIM STATEMENT

The results of the group for the half year ended 30 September 1999 which  have
been neither audited nor reviewed were as follows:

                         Half year           Half Year       Half year
                         Ended 30            Ended 30        Ended 31
                         September           September       March
                         1999                1998            1999
                         £000's              £000's          £000's


TURNOVER
Export                     1,914              1,811          3,631
Home                       3,329              3,336          6,614
Discontinued
  operations                  --                274            495
                           -----              -----         ------
                           5,243              5,421         10,740
                           =====              =====         ======


GROUP PROFIT before
Taxation                     490                390            954
Deduct: Estimated corporation
  tax at 30%                 147                120            234
                             ---                ---            ---

GROUP PROFIT after
  taxation                   343                270            720
Deduct: Dividends
   4.5 pence per share       127                103            243
  (1998: 3.5 pence)           --                 --             --
                             ---                ---            ---
                             216                167            477
                             ===                ===            ===


*    Earnings per 10p SHARE 
     (in pence)             12.1p               9.0p           24.7p
  
  
RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

Profit for the Period         343                270            720
Dividends                    (127)              (103)          (243)
Purchase of Own Shares       ( 22)              ( 44)          (190)
                              ----              -----          -----
Opening Shareholders' Funds   194                123            287
Closing Shareholders' Funds 5,328              5,041          5,041
                            -----              -----          -----
                            5,522              5,164          5,328
                            =====              =====          =====

*  Earnings per share are based upon 2,836,824 ordinary
   shares, being the average number of ordinary shares  in
   issue during this half year (1998: £270,000 related  to
   2,982,000 ordinary shares).

An  interim  dividend of 4.5 pence per share is  proposed
and  will be payable on March 29 2000 with a record  date
of 4 February 2000.


CHAIRMAN'S STATEMENT

It turned out that I took a gloomy view in my last annual
statement.   Trading in the first six months proved  much
more  buoyant  than  expected.  It is  our  aim  to  give
accurate  forecasts to shareholders, but in our  business
it does not always prove possible.

Orders are still being received ahead of budget, although
obviously  the Pound is not making our life  easy  within
Europe.

Provided this trading pattern continues, we shall end  up
at March 31 ahead of last year.


GROUP BALANCE SHEET

                            Unaudited           Audited
                            at 30/9/99          at 31/3/99
                            £000's              £000's

Tangible Fixed Assets        2,418                2,228
                             =====                =====

Current Assets               4,957                4,680
Creditors                   (1,673)              (1,409)
                            -------              -------
Net Current Assets           3,284                3,271
                            =======              =======

Total Assets Less
Current Liabilities          5,702                5,499
Provision for
  Liabilities and Charges     (180)                (171)
                             ======              ======
                             5,522                5,328
                             ------              ------
CAPITAL AND RESERVES
Called up Share Capital        283                  284
Other Reserves               5,239                5,044
                             -----                -----
                             5,522                5,328
                             =====                =====

The  results  for  the year ended 31 March  1999  are  an
abridged  version of the group's full accounts  for  that
year  which received an unqualified auditors' report  and
have been filed with the Registrar of Companies.

A  copy of this announcement will be sent to all ordinary
shareholders.  Further copies are available to members of
the public from the Company's registered office.

The  interim  financial statements have been prepared  in
accordance  with  applicable accounting  standards.   The
accounting  policies applied are those  set  out  in  the
Annual  Report and Accounts for the year ended  31  March
1999.

On behalf of the Board

S B Heath
Chairman