Directors' Dealings

Next PLC
15 November 1999



NEXT ESOP TRUST

On 15 November 1999 the Next ESOP Trust disposed of 12,000 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 10,451,272.