Directors' Notification of Dealing in Shares

Next PLC
31 May 2000

                              NEXT ESOP TRUST

On 31 May 2000 the Next ESOP Trust disposed of 33,000 Ordinary Shares of 10p
each in Next plc to satisfy share options exercised by employees of the Company.

Executive Directors of Next plc who are participants in the Company share option
schemes are deemed to be discretionary beneficiaries of the Trust and are
consequently considered to be interested in all of the shares held by the Trust
which amount to 10,222,989.