Change in Reporting Format

Legal & General Group PLC
8 February 2002


Change in format of reported profits.

For 2001 and subsequent reporting periods, to improve the consistency of
reporting for the individual elements of Operating profit, Shareholders' other
income, reported within Other operational income, will be determined by using
longer term rates of investment return.

This will be consistent with the reporting of the Group's general insurance
operating profits which, since 1998, have included the investment return on the
general insurance and shareholders' funds attributed to that business, based on
longer term rates of investment return in accordance with the ABI SORP on
accounting for insurance business. The rates used have been consistent with
those used for Achieved Profits reporting and the investment return has been
calculated by applying those longer term rates of return to the funds attributed
to that business at the start of each quarter.

The treatment of Shareholder Retained Capital within the UK long term fund is
unaffected by these changes.



                      This information is provided by RNS
            The company news service from the London Stock Exchange