Directors' Dealings

Associated British Foods PLC
10 December 1999

                       DEALINGS BY DIRECTORS


1)  NAME OF COMPANY

          Associated British Foods plc

2)  NAME OF DIRECTOR

          Peter John Jackson

3)  Please state whether notification indicates that it is in respect of
    holding of the Director named in 2 above or holding of that person's
    spouse or children under the age of 18 or in respect of a non-beneficial
    interest

          The Director named

4)  Name of the registered holder(s) and, if more than one holder, the
    number of shares held by each of them. (If notified)

          Grant of 100,000

5)  Please state whether notification relates to a person(s) connected
    with the Director named in 2 above and identify the connected person(s)

          Not Applicable

6)  Please state the nature of the transaction. For PEP transactions
    please indicate whether general/single co PEP and if discretionary/non
    discretionary

          Grant of Share Options

7)  Number of shares/amount of
    stock acquired



8)   (    % )
    of issued Class

9)  Number of shares/amount
    of stock disposed



10)  (    % )
   of issued Class

11) Class of security



12) Price per share



13) Date of transaction



14) Date company informed



15) Total holding following this notification



16) Total percentage holding of issued class following this notification



     IF A DIRECTOR HAS BEEN GRANTED OPTIONS BY THE COMPANY PLEASE
                    COMPLETE THE FOLLOWING BOXES

17) Date of grant

          10 December 1999

18) Period during which or date on which exercisable

          Between Five and Ten years from date of grant

19) Total amount paid (if any) for grant of the option

          NIL

20) Description of shares or debentures involved: class, number.

          Ordinary Shares of 5 15/22p each

21) Exercise price (if fixed at time of grant) or indication that price
    is to be fixed at time of exercise

          345.25p

22) Total number of shares or debentures over which options held
    following this notification

          200,000

23) Any additional information

          Grant of options over 100,000 shares

24) Name of contact and telephone number for queries

          Tim Shaw 0171 589 6363

25) Name and signature of authorised company official responsible for
    making this notification

    Date of Notification........10 December 1999.............