YJL PLC

SAR - VHE Holdings PLC

YJL PLC
10 January 2001



                FORM SAR 3

                Lodge with Company Announcements Office and the Panel. A copy
                must also be sent to the company the shares of which are
                acquired.

                Date of disclosure..10 January 2001..

                DISCLOSURE UNDER RULE 3 OF THE RULES GOVERNING
                SUBSTANTIAL ACQUISITIONS OF SHARES ('SARs')


                Date of acquisition....9 January
                2001.....................................

                Acquisition in...VHE Holdings plc..........................
                (name of company)


                (1) Class of voting shares Number of shares/rights If rights
                over shares (eg ordinary shares)over shares acquired, as
                opposed to the shares themselves, specify nature of rights


                10 pence ordinary, 6,435,950.shares ..N/A........rights

                (2) Resultant total holding Resultant total holding Total
                percentage
                of voting shares (and % of rights over shares
                of total voting shares (and % of total voting
                in issue) shares in issue)

                6,435,950......( 20.05%) ..N/A.......( %) N/A...( %)

                (3) Party making disclosure...............YJL
                plc.................

                (4) (a) Name of person acquiring shares or rights over shares
                YJL plc.
                and, if different, beneficial owner..see 4b
                below.................

                (b) Names of any other persons acting by agreement or
                understanding (see SAR 5) 25,000 (0.07%) of the above total is
                owned beneficially by Mr P J P V Gyllenhammar, a director of
                YJL plc and he is therefore presumed to be a party acting in
                concert with YJL plc............................


                Signed, for and on behalf of the party named in (3) above....N
                /A...............

                (Also print name of signatory)..A N McArthur - Company
                Secretary........

                Telephone and extension number: 0208 982
                4268.........................

                Note. Under SAR 5, the holdings of and acquisitions by persons
                acting by
                agreement or understanding must be aggregated and treated as a
                holding of or acquisition by one person. Note 3 on SAR 5
                requires persons who must aggregate holdings to disclose
                certain disposals.

                For full details of the SARs disclosure requirements, see
                Rules 3 and 5 of the
                SARs. If in doubt, contact the Panel on Takeovers and Mergers,
                Monitoring Section, Tel. No: 020 7638 0129.