Acquisition

Coms PLC
                  Coms plc acquires Tesco internet telephony supplier, Exchange XT

Coms plc ("Coms, or "the Company") has acquired Exchange XT Limited
("ExchangeXT") to accelerate revenues, enhance the technology platform and
strengthen its management team. This also marks the Company's first step of
achieving its stated aim of consolidating the fragmented internet telephony
sector.

ExchangeXT owns Superline Telecommunications Limited ("Superline") and operates
its internet telephony and telecom services through the Superline and Call Union
brands and associated websites and has 8,738 subscribers. In addition, Superline
sells its services through distributors, including Mobibo, who sell the "Tovo"
branded version of the Superline VoIP service through retail chains including
Tesco, as well as through WiMAX service providers including So Broadband.

ExchangeXT owns an Ericsson telecom switch which is interconnected with Global
Crossing and Verizon (MCI Worldcom). The company has developed its own VoIP
internet telephony and billing platform and has a small development,
administration and customer support team, all of which will transfer to Coms.

The 2005 audited accounts for ExchangeXT and Superline show a consolidated
income of £911,593, a gross profit of £406,092, a trading loss of £30,364 and a
net asset value of negative (£78,158). Coms has paid a consideration of £468,253
to acquire ExchangeXT, its subsidiary companies and associated assets. Upon
completion, David Cargill, CTO of ExchangeXT, entered into an executive service
agreement with Coms.com Limited. The remaining two directors resigned from the
board.

The assets acquired, particularly the Ericsson telecom switch which will enable
companies to transfer their existing telephone number to the Coms VoIP service,
will make it easier for Coms to enter the hosted IP PBX and IP Centrex markets
and integrate future acquisitions.

Jason Drummond, executive Chairman commented, "Bringing the two companies
together will provide us with a leap forward in our business plan. David Cargill
has an excellent track record of developing VoIP services, and will implement
our technology roadmap, and bring low-cost internet telephony services to a
mainstream audience".

"The time to consolidate the internet telephony sector is now" said Richard
Bennett, Corporate Development Officer, "voice is no longer a stand alone
telecom service, but an integrated feature of Web 2.0".

Date: 04 December 2006

Contact:

Coms plc

Richard Bennett [e-mail] [phone]

About Coms

Coms was founded by Jason Drummond in 2000 with the vision of using the Internet
to carry and deliver voice telephone calls. Voice over IP (VoIP) is changing the
way consumers and businesses make and receive their telephone calls. Coms offers
a low-cost VoIP service that can be combined with services provided by broadband
Internet suppliers to make and receive telephone calls. Coms subscribers can
make high quality calls over the Internet wherever a high-speed Internet
connection is available, including in wireless hotspot as they are allocated
their own location free unique user telephone number. Subscription is available
in a range of packages. See www.coms.com for more information.

Coms is an Ofcom authorised Public Electronic Communications Network (PECN) and
a member of the Internet Telephony Service Providers Association (ITSPA).

Coms is listed on the London Stock Exchange AIM market (LSE:COMS)