Directors' Notification of Dealing in Shares

Next PLC
27 July 2000



                            NEXT ESOP TRUST

On 27 July 2000 the Next ESOP Trust disposed of 39,546 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
options 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 9,564,102.