Directors' Dealings

NEXT PLC
14 July 1999


NEXT ESOP TRUST

On 14 July 1999 the Nex ESOP Trust disposed of 39,670 Ordinary Shares of 10p
each in Next plc to satisfy share options exercised by employees of the Company.

Executive Directors of Next plc who are participants in the Commpany share
option schemes are deemed to be discretionary beneficiaries of the Trust and are
consequently considered to be interested in all of the shares held by the Trust
which amount to 7,338,316.