Directors' Dealings

NEXT PLC
29 July 1999

Next ESOP Trust

The Next ESOP Trust has purchased the following ordinary shares of 10p each in
Next plc:

Date of Acquisition           No of Shares        Average Price
                                                  Per Share

28 July 1999                  500,000             715p

29 July 1999                  250,000             721p

The Next ESOP Trust was established for the benefit of employees of companies in
the Next plc Group.  The executive directors of Next plc are among the
beneficiaries of the Trust.