Director Shareholding

The FirstGroup plc Share Incentive Plan ('the Plan')              

In common with all eligible employees, each of the executive directors of
FirstGroup plc have been invited to apply to participate in the Plan.

On 27 August 2004, in accordance with the terms of the Plan, the cash amount of
the dividend payable on the shares held by David Leeder under the Plan was
reinvested in additional shares. Accordingly, David Leeder received 25 Dividend
Shares. The shares were purchased at a price of 295.5 pence per share.

Following this transaction, David Leeder's beneficial holding is 1,046 shares.

31 August 2004