Directors' Dealings

Next PLC
9 December 1999

                              NEXT ESOP TRUST 

On 9 December 1999 the Next ESOP Trust disposed of 22,226 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 shares held by the Trust which
amount to 10,420,813.

Mrs B Brazier
Deputy Company Secretary
Next plc