Trading Statement

Marshalls PLC
08 January 2007


Trading Statement - Year ended 31 December 2006

Marshalls plc, the specialist Landscape Products Group, is providing the
following trading update in advance of its results for the year ended 31
December 2006 which will be announced on 9 March 2007.

Trading Performance

Marshalls' revenue from continuing operations, including acquisitions, for the
year ended 31 December 2006 increased 5% to £378 million (2005: £359 million).
On a like for like basis, revenue from continuing operations was up 3% at £369
million (2005: £359 million). Acquisitions contributed £9 million to Group
revenue.

Like for like sales to the Public Sector and Commercial market, which represent
half of Marshalls' revenue, were 5% ahead of 2005. Like for like sales to the
Domestic market were flat, with weakness in sales of products to the DIY market
offset by robust demand from the installed sector. Installer order books, from
the latest survey at the end of October 2006, were an encouraging 9.1 weeks
(2005: 8.6 weeks).

For the year ended 31 December 2006 Marshalls expects to announce results in
line with expectations.

Group Developments

Three small acquisitions were made during the year to widen the product
offering, including shelters, covered walkways and high capacity surface
drainage products, for the Public Sector and Commercial market. These have been
integrated and investment is being made to generate future growth.

Further progress has been made in the Domestic market. Marshalls has secured the
sponsorship of the Royal Horticultural Society's Chelsea Flower Show for a
period of three years commencing in 2007. This will provide the opportunity to
raise brand awareness and to promote high standards of garden design and
installation. To complement this initiative the acquisition of Scenic Blue was
completed in November 2006. Scenic Blue, a garden design and installation
franchising business, was a Gold Award winner for its show garden at the Royal
Horticultural Society's Chelsea Flower Show in 2006. During the year, three
Drive & Garden Transformation Centres have been trading and construction has
commenced at a site in North London which will enable the fourth Drive & Garden
Transformation Centre to be open by Easter 2007.

Graham Holden, Chief Executive, commented:

'Marshalls is pleased to be announcing a robust relative sales performance given
the flat building materials market. We are benefiting from our continuing
investment in inspirational design, innovative products and expert installation
of hard landscape products for both the Domestic and Public Sector and
Commercial markets'.

Graham Holden  Chief Executive     Marshalls plc              01484 438900
Ian Burrell    Finance Director    Marshalls plc              01484 438900

Jon Coles                          Brunswick Group LLP        0207 404 5959
Kate Miller                        Brunswick Group LLP        0207 404 5959


8 January 2007




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