Director Shareholding

DEALINGS BY THE TRUSTEES OF THE FIRSTGROUP EMPLOYEE BENEFIT TRUST ('EBT')

FirstGroup plc has today received notice that on 25th August 2004 the Trustees
of the EBT acquired 100,000 ordinary shares of 5 pence in FirstGroup plc at an
average price of 292.2817 pence per share. The EBT now holds 124,560 FirstGroup
plc shares.

FirstGroup plc shares held by the EBT are used to satisfy awards made to
participants in the Company's Performance Share Plan, Executive Share Option
Scheme and Executive Annual Bonus Plan.

The executive directors of FirstGroup plc are potential beneficiaries of the
EBT and are deemed to be interested in those shares for the purposes of Section
324 of the Companies Act 1985.

26th August 2004