Interim Results

BARR (A.G.) PLC
28 September 1999

                     A G BARR p.l.c.
                     Interim Results
                            
                            
           For the 6 months ended 31 July 1999

A  G  Barr p.l.c, the Scottish based manufacturer of soft
drinks  including the popular Irn-Bru, Tizer and Orangina
brands, announces its interim results today.

Key Points

*    Underlying  profit showed a 9% improvement  despite
     continued intense competition.

*    Turnover increased to £58.3m (1998: £56.5m)

*    Interim dividend of 7.35p (1998: 7.00p)

*    UK sales of Barr brands were up by 3.5%

*    KLP Soft Drinks, our Moscow based franchise bottler,
     has continued to build distribution and sales of A G Barr
     brands.




Commenting  on  the  results, Robin Barr,  the  Executive
Chairman, said:

'Although  the  increase in turnover has been  relatively
modest, our brand share of the British carbonates  market
did  in fact improve during the first half year reflecting
good  performances from both Irn-Bru and Tizer.  We  thus
have a firm platform on which to continue to develop  our
business  during the remainder of this financial year and
beyond.'


For further information, contact:

A G Barr:
Robin Barr, Chairman    OR                    0141 554 1899
Iain Greenock, Financial Director

Buchanan Communications:
Tim Thompson/Nicola Cronk                     0171 466 5000


                  CHAIRMANS STATEMENT

Profit on ordinary activities before taxation for  the  6
months  to  31  July, 1999 was £8,229,000  compared  with
£8,154,000 for the same period last year.  Although  this
would  appear  to indicate that the level of  profit  has
advanced  only  slightly, shareholders should  take  into
account two abnormal factors.

*  The profit for the half year in 1998 included a net
   surplus  of  £380,000 relating to property transactions
   which incorporated the sale of two properties.

*  As  a result of the recent improvement in cash flow
   surpluses and the current low level of interest  rates,
   early settlement of our term loan was negotiated with our
   bankers at a cost of £233,000 which has been charged in
   arriving  at  the profit on ordinary activities  before
   interest in this half years accounts.  This settlement
   is  calculated to provide a net benefit to the  company
   over the remainder of the original loan period.

The  underlying  level  of profit has  therefore  seen  a
satisfactory  improvement of  9%  during  a  period  when
competition  remained  intense.   Margins  were  modestly
assisted  by  the net reduction in sugar  prices  arising
from the strength of Sterling against the Euro during the
half  year  and, in addition, the prices of  PET  bottles
remained  at historically low levels throughout  the  six
months.

Turnover  for  the 6 months to the end of July  1999  was
£58.3m, an increase of 3% over the comparable period last
year.   UK  sales of Barr brands were up by  3=%  whereas
sales  of  Retailers Own Labels showed a slight decline.
Export sales were up by over 50% largely reflecting sales
of  concentrate to our new franchise bottler  in  Russia.
Our  sales in the UK had been disappointing up to the end
of  June  but better weather, year-on-year, in  July  has
enabled us to report a marginal cumulative increase.

Your Directors have declared an interim dividend of 7.35p
per  share payable on 29 October, 1999 in respect of  the
year to 29 January, 2000.  This represents an increase of
5%  compared with the rate of interim dividend paid  last
year.

I  am  pleased to report that our Moscow based  franchise
bottler,   KLP  Soft  Drinks,  has  continued  to   build
distribution  and  sales of our brands, and  particularly
Irn-Bru,  despite  the many problems which  have  stemmed
from  the financial crisis in Russia last year.  We  look
forward  to assisting the continuing development of  this
business  as  it  progresses through its second  year  of
trading.

In  December 1997 Pernod Ricard announced that  they  had
agreed  to  sell their Orangina business to The Coca-Cola
Company,  yet  even now we are still not certain  whether
the   deal  will  be  completed.   Following  the   final
rejection   in  April  1999  by  the  French  competition
authorities   of  the  original  proposals,   a   revised
agreement was reached by the two parties in May.  This is
currently  being  examined  by  the  appropriate   French
Ministry and we expect to learn their decision by the end
of  this  year.  Our own franchise for the brand Orangina
in  Great Britain is re-negotiable at the end of December
2002 and could potentially be affected by a change of the
brand owner.

Although  total turnover during the six weeks  subsequent
to  31 July has only been level with that achieved in the
comparable  period last year, the sales  of  Barr  brands
have  been up by 2% with Retailers Own Labels showing  a
decline.    Margins  remain  broadly  similar  to   those
achieved in the first half of the year although  we  have
faced  some increase in the prices of PET bottles  during
the summer period.

The summer weather in 1999 was much better than last year
in  the  South  of the UK, but the improvement  was  less
pronounced    in    Scotland    which    still    remains
proportionately   our   most  important   trading   area.
Although  the increases in turnover reported  above  have
been  relatively modest, our brand share of  the  British
carbonates  market did in fact improve during  the  first
half  year reflecting good performances from both Irn-Bru
and  Tizer.   We thus have a firm platform  on  which  to
continue to develop our business during the remainder  of
this financial year and beyond.
                            

W. R. G. Barr
Chairman
                                        28 September 1999
                                                         
A.G. Barr p.l.c.
And its Subsidiary Companies Consolidated Profit and Loss Account
For the six months ended 31 July,1999
The following are the unaudited results for the six months
ended 31 July, 1999
                                                            
                                                                     
                               6 months    6 months        Year
                                  ended       ended       ended  
                               31.07.99    01.08.98    30.01.99  
                                   £000        £000        £000  
                                                            
Turnover                          58,311     56,548     106,892  
                              ================================
Profit on ordinary                    
activities before interest         8,334      8,302      12,303
                                                         
Interest                             105        148         312  
                              ---------------------------------                
                                           
Profit on ordinary                           
activities before taxation         8,229      8,154      11,991 
                                                           
Taxation                           2,310      2,466       3,415  
                              ---------------------------------                
                                          
Profit on ordinary
activities after taxation          5,919      5,688       8,576  
                              ---------------------------------                
                                        
Earnings per share on issued      
share capital                     30.44p     29.28p      44.15p
                              ---------------------------------                
                                         
Basic earnings per share          31.61p     30.23p      45.55p
                              ---------------------------------                
                                            
Fully diluted earnings per        
share                             30.63p     29.10p      43.88p
                              ---------------------------------                
                                          
Dividend per share                 7.35p      7.00p     18.25p
                              ---------------------------------                
                                           
Dividend (£000)                    1,429      1,360       3,545  
                              ---------------------------------  

                                                           
                                                           
Record date:        8 October, 1999                        
Ex-div date:        4 October, 1999                        
Payment date of     
dividend:           29 October, 1999                       



Notes:

1.   The figures for the six months have not been audited
     but have been prepared under the same accounting policies
     as applied for the accounts for the year ended 31 January
     1999.

2.   The results shown above for the year ended 31 January 1999
     are an abridged version of the Companys full accounts, 
     which carried an unqualified audit report.

3.   Copies of this interim report will be posted to 
     shareholders.
     Further copies can be obtained from the Companys registered
     office at 1306 Gallowgate, Glasgow, Scotland, G31 4DS.