Analysis of Results

Associated British Foods PLC
2 November 2001


FOR IMMEDIATE RELEASE

2 November 2001

Associated British Foods plc - Segmental Analysis of Results

 To allow a better understanding of its activities, Associated British Foods
plc will in future be providing a greater analysis of its financial
performance, starting with the company's preliminary results for the year
ended 15 September 2001 to be announced on 6 November 2001. Whereas in the
past the company has presented an analysis of its turnover and profits between
two business sectors, manufacturing and retail, a more comprehensive
disclosure of the results by business will now be provided and will now
include capital employed.

With a view to helping prepare for this change, in advance of the company's
results statement, set out below is the segmental analysis that will be
adopted showing the turnover, operating profit and capital employed in the new
format for the prior year (i.e. the year ended 16 September 2000).

For the sake of clarity there is no change to the totals for turnover of £
4,406 million or operating profit of £204 million for the group from that
reported in the last published report and accounts.

The segments to be reported are in line with those discussed in the chief
executive's report in the last report and accounts and will be:
Segment                                  Businesses
Primary Food & Agriculture               Allied Mills

                                         British Sugar UK

                                         British Sugar Overseas

                                         Germains Technology Group

                                         ABNA

Ingredients & Oils                       ACH

                                         SPI Polyols

                                         Abitec

Grocery                                  Allied Bakeries

                                         Ryvita

                                         Silver Spoon

                                         Speedibake

                                         Twinings

                                         Westmill Foods

Retail & Packaging                       Primark

                                         Allied Glass Containers

Australia & New Zealand                  George Weston Foods



Following the above format, the segmental analysis for the year ended 16
September 2000 is as follows:
ASSOCIATED BRITISH FOODS plc
Segmental Analysis
for the year ended 16 September
2000
                                          Group       Operating         Capital
                                       turnover          profit        employed
                                           2000            2000            2000
                                             £m              £m              £m
 Analysis by business
 Primary food & agriculture               1,802             157             746
 Ingredients & oils                         706              34             289
 Grocery                                    860              29             295
 Retail & packaging                         484              53             249
 Australia & New Zealand                    608              31             246
 Inter company sales                      (295)               -               -
 Central costs/capital employed               -             (4)            (10)
 Pension credit                               -              27               -
                                   ------------     -----------     -----------
                                          4,165             327           1,815
 Businesses disposed:
 Grocery                                    241              13              83
 Exceptional items                            -           (130)               -
 Amortisation of goodwill                     -             (6)               -
                                   ------------     -----------     -----------
                                          4,406             204           1,898
                                   ------------     -----------     -----------



Notes:-

1. Business segment operating profits for continuing businesses include a
charge that reflects the regular cost for pensions. The difference between
this charge and that required under SSAP 24 is shown as a credit held
centrally.

2. In the analysis above, businesses disposed comprise Burton's, the UK
biscuit and sugar confectionery business, and Rowallan, an industrial fats
business, which have already been announced. The profit for businesses
disposed of £13 million has been adjusted from that reported in the interim
results to reflect the reallocation of the pension credit held at the centre
in respect of these businesses.

3. The Australia & New Zealand profit previously reported was £27 million.
This has been amended to £31 million to reflect a £4 million difference in the
timing between George Weston Foods and the company in the recognition of IT
costs which were previously held at the centre.

4. Capital employed comprises tangible fixed assets, interests in joint
ventures and associates, current assets (excluding cash and investments),
creditors (excluding borrowings, tax and dividends) and provisions for
liabilities & charges.



for further information please contact:

John Bason, Finance Director tel: [phone]