Directors' Dealings

NEXT PLC
11 October 1999


Next ESOP TRUST
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On 11 October 1999 the Next ESOP Trust disposed of 11,546 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 Company 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 10,597,607.