Interim Results

NORISH PLC
16 September 1999

                            
                     INTERIM RESULTS
                            
               Six Months to 30 June 1999

-    PRE-TAX PROFITS INCREASE 7% TO STG£922,000 (1998:
     STG£864,000)

-    EPS UP 8.5% TO STG7.7 PENCE FROM STG7.1 PENCE IN
     1998

-    BELVEDERE ACQUISITION PERFORMS STRONGLY

-    INTERIM DIVIDEND OF IR1.0 PENCE PER SHARE DECLARED


For reference:

Paul Byrne, Managing Director, 
Norish plc                        [phone]
                            
Joe Murray / Bevin Cody           [phone]


                       NORISH  PLC
                            
                    Interim Statement
                Six Months to 30 June 1999

Norish  plc's results for the half year to 30  June  1999
are  reported in pounds sterling (with Euro equivalents),
as   all  of  the  Group's  trading  activities  are  now
conducted  in the UK.  We are pleased to report  pre  tax
profits  of  STG£922,000 for the  period,  compared  with
profits  of  STG£864,000 in the same  period  last  year.
Earnings per share were STG7.7 pence compared with STG7.1
pence last year, an increase of 8.5%.

Turnover  from  continuing  operations,  i.e.  the   cold
storage    division,    reduced   by    STG£566,000    to
STG£3,529,000.   This reduction mainly stemmed  from  the
ongoing   impact  of  the  decision  taken  in  1998   to
rationalise certain uneconomic distribution activities.

On  7  May  the Group completed the purchase of Belvedere
Warehousing  Group  (BWA) for a  total  consideration  of
STG£7.0  million, of which STG£4.0 million  was  paid  in
cash  on  completion, and STG£3.0 million in non-interest
bearing  loan  notes  to be paid in  three  equal  annual
instalments commencing in May 2000.  Goodwill of  STG£3.3
million arose from the transaction.  BWA provides a range
of   services   including  importation,  storage,   part-
processing and delivery of cocoa and coffee to  commodity
dealers and manufacturers in the UK.

The  Group  as a whole traded satisfactorily in  the  six
months to June although some weakening of demand in parts
of  our  cold  storage business was  experienced  in  the
second  quarter and persists to date.  In addition,  beef
stocks  are reducing in our Irish associate, and this  is
expected  to  continue  for the remainder  of  the  year.
However,  we are encouraged by the strong performance  of
BWA, which contributed to profits in the seven weeks from
completion and is expected to perform well throughout the
second half.

We continue to actively seek further opportunities to add
capacity  in both the cold storage and ambient  divisions
of   our   business   in  order  to   ensure   continuing
satisfactory returns for our shareholders.

A  Group-wide programme designed to address the impact of
the  Year  2000 on our business was implemented in  1998.
This programme has now been extended to cover BWA.  We do
not expect any significant internal problems in achieving
Year  2000  compliance.  We  do  not  believe  that   the
associated  costs  will  have a material  effect  on  the
Group's current financial position, liquidity or results.

The  Board  has  decided to pay an  interim  dividend  of
IR1.0p  per  share (1998 IR1.0p).  The dividend  will  be
paid  on  15 October 1999 to shareholders on the register
at 1 October.

Brian Joyce
Chairman
15 September 1999


                       NORISH PLC
          Consolidated Profit and Loss Account
               Six months to 30 June 1999
                            
                  Six months    Six months           Six
                          to            to     months to
                     30 June       30 June       30 June
                        1999          1999          1998
                  Euro 000 *       STG£000       STG£000
                 (Unaudited)   (Unaudited)    (Unaudited)
                               
                                                        
Turnover                                                
- continuing        
operations             5,429         3,529         4,095 
- acquisitions         2,005         1,303             0
                      ______        ______        ______
                                                        
-  total               7,434         4,832         4,095
                      ______        ______        ______
Operating                                               
profit
- continuing                                            
  operations             950           617           679
- acquisitions           352           229             0
                        ______        ______        ______
                                                        
-  total               1,302           846           679
                                                        
Share of                                                
associated                                              
Undertaking              202           131           190
                      ______        ______        ______
                                                        
Profit on                                               
ordinary                                                
activities                                              
before                                                  
interest               1,504           977           869
                                                        
Interest                                                
payable                                                 
less                                                    
receivable              (85)          (55)           (5)
                      ______        ______        ______
                                                        
Profit on                                               
ordinary                                                
activities                                              
before                                                  
taxation               1,419           922           864
                                                        
Taxation
-  group               (376)         (245)         (239)
-  share of                                             
associate               (40)          (26)          (29)
                      ______        ______        ______
                                                        
Profit                                                  
attributable                                            
to group               1,003           651           596
                                                        
Dividends              (111)          (72)          (70)
                      ______        ______        ______
                                                        
Retained                                                
profit                                                  
for period               892           579           526
                      ______        ______        ______
                                                        
Basic and                                               
diluted                                                 
earnings per                                            
share:                                                  
(Euro cents                                             
/ STG pence)            11.9           7.7           7.1
                      ______        ______        ______
                                                        
                                                        
Dividend per                      IR pence      IR pence
share                                  1.0           1.0
                                    ______        ______

*   The  unaudited  financial  information  presented  in
pounds  sterling as of and for the period ended  30  June
1999  is also expressed in Euros, solely for convenience,
at  the rate of  Euro 1 = STG£0.65, the closing rate  for
the  period.  No representation is made that  the  pounds
sterling  amounts have been, could have been or could  be
converted into Euros at that or any other rate.


                       NORISH PLC
               Consolidated Balance Sheet
                     At 30 June 1999


                     30 June       30 June    31 December
                        1999          1999           1998
                  Euro 000 *       STG£000        STG£000
                 (Unaudited)   (Unaudited)    (Unaudited)
            
                                                         
Fixed assets
Tangible                                                 
fixed assets          15,855        10,305          7,204
Investment in                                               
associated                                                      
undertaking              245           159             30
Goodwill               5,111         3,322              0
                      ______        ______         ______
                                                         
                      21,211        13,786          7,234
                      ______        ______         ______
                                                         
Current assets
Debtors                4,132         2,686          1,845
Cash at bank                                             
and in hand            1,915         1,245          1,880
                      ______        ______         ______
                                                         
                       6,047         3,931          3,725
Creditors:                                              
due within                                               
one year             (7,714)       (5,014)        (2,784)
                      ______        ______         ______
                                                         
Net current                                              
assets               (1,667)       (1,083)            941
                      ______        ______         ______
                                                         
Total assets                                             
less current                                             
liabilities           19,544        12,703          8,175
                                                         
Creditors:                                               
due after                                                
more than                                                
one year             (6,873)       (4,467)          (746)
                                                         
Provisions for                                               
liabilities                                              
and charges          (1,768)       (1,149)          (921)
                      ______        ______         ______
                                                         
Net assets            10,903         7,087          6,508
                      ______        ______         ______
                                                         
Capital and
reserves
Called up                                                
share                                                    
capital                2,329         1,514          1,514
Share                                                    
premium                                                  
account                4,843         3,148          3,148
Profit and                                               
loss account           3,731         2,425          1,846
                      ______        ______         ______
                                                         
Shareholders'                                             
funds -                                                
equity                10,903         7,087          6,508
                      ______        ______         ______