Trading Statement

Galiform PLC
23 November 2006


                                                                23 November 2006

                                  Galiform Plc

       TRADING STATEMENT FOR 44 WEEKS (11 PERIODS) UNTIL 28 OCTOBER 2006

Galiform Plc, the owner of Howden Joinery (Howdens), issues the following
trading statement for the 44 weeks to 28 October 2006. This includes the
important October period (period 11), which is Howdens' busiest time of year. It
excludes detailed commentary on the MFI retail business, which was sold on 18
October 2006 and will be treated as a 'discontinued operation' in the results
for 2006.

Overview

Overall, the Group's performance has followed the pattern seen in the first half
of the year. At this stage, we expect profit before tax and exceptional items
from continuing operations to be in line with market expectations for 2006. The
preliminary results for the 53 weeks ended 30 December 2006 will be released on
6 March 2007.

Howden Joinery

Business conditions encountered by Howdens are unchanged from the first half of
the year.

For the year to date, the performance of mature depots, which have typically
been operating for 6 years or more, has continued to move forward and we have
seen the benefit of the maturing profile of sales from newer depots and new
depot openings. As a result, year to date sales have grown by 8.6%, 5.2% on a
same depot basis. The gross margin percentage is in line with that seen in the
first half of the year.

Underlying performance in the second half of the year has been similar to the
first half. Since the end of the first half of the year, sales have increased by
11.7%, 8.0% on a same depot basis, compared with the same period last year (see
note 1).

As of today, 32 new depots have been opened in 2006 and it is anticipated that,
as expected, around 40 will have been opened by the end of the year.

Supply

Demand from Howdens and MFI Retail has remained in line with that seen in the
first half of the year. The benefits expected from the move to greater external
sourcing of products and the closure of the Scunthorpe and Stockton factories in
May will be reflected in the results of Supply for the second half of the year.

Note 1: The year to date increase in sales is less than the increase since the
        end of the first half of the year because of the high level of sales seen in
        period 6 in 2005, when Howdens undertook a one-off promotion. Excluding this
        period, the year to date increase in sales is similar to that seen since the end
        of the first half of the year.

Enquiries

Investors

Gary Rawlinson          Head of Investor Relations          0044 (0)20 7535 1127
                        Galiform Plc


Media

Fiona Laffan            Brunswick                           0044 (0)20 7404 5959
Anna Jones



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