Segmental Analysis

Associated British Foods PLC
12 April 2002

FOR IMMEDIATE RELEASE

12 April 2002

         Associated British Foods plc - Comparative Segmental Analysis

To allow a better understanding of its activities, Associated British Foods plc
provided a greater analysis of its financial performance when it announced its
preliminary results for the year ended 15 September 2001 on 6 November 2001. The
more comprehensive disclosure comprised a breakdown of sales, profit and capital
employed by business segment.

The results for the 24 weeks ended 2 March 2002 will be announced on 17 April
2002. In advance of this announcement, set out below is the analysis for the 24
weeks ended 3 March 2001 on the new segmental basis for comparative purposes.

For the sake of clarity, there is no change to the totals for turnover of £2,057
million or operating profit of £154 million for the group from that reported in
the interim report 2001.

Segmental Analysis
for the 24 weeks ended 3 March 2001
                                                                 Group           Operating            Capital
                                                              turnover              profit           employed
                                                                  2001                2001               2001
                                                                    £m                  £m                 £m
  Analysis by business
  Primary food & agriculture                                       848                  76                981
  Ingredients & oils                                               317                  15                246
  Grocery                                                          398                  17                319
  Retail & packaging                                               265                  32                260
  Australia & New Zealand                                          273                  10                251
  Inter company sales                                            (103)                   -                  -
  Central costs/capital employed                                     -                 (4)               (19)
  Pension credit                                                     -                  12                  -
                                                     -----------------     ---------------     --------------
                                                                 1,998                 158              2,038
  Businesses disposed:                   
  Grocery                                                           33                   2                  -
  Ingredients & oils                                                26                 (1)                 32
  Amortisation of goodwill 
  (principally Ingredients & Oils)                                   -                 (5)                  -
                                                      -----------------     ---------------     --------------
                                                                 2,057                 154              2,070
                                                      -----------------     ---------------     --------------
  Analysis by geography (by origin and destination)
  European Union                                                 1,352                 119              1,437
  Australia & New Zealand                                          273                  10                251
  North America                                                    294                  10                216
  Elsewhere                                                         79                   7                134
  Pension credit                                                     -                  12                  -
                                                     -----------------     ---------------     --------------
                                                                 1,998                 158              2,038
  Businesses disposed:                  
  European Union                                                    41                   2                 10
  North America                                                     18                 (1)                 22
  Amortisation of goodwill 
  (principally North America)                                        -                 (5)                  -
                                                     -----------------     ---------------     --------------
                                                                 2,057                 154              2,070
                                                     -----------------     ---------------     --------------


Business segment operating profits include a pension charge that reflects the
regular cost. The difference between this charge and that required under SSAP 24
is shown as a credit held centrally. Virtually all of the credit arises in the
European Union.   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 (excluding deferred tax).


For further information please contact:

John Bason, Finance Director tel: [phone]



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