Trading Statement,etc.

DINKIE HEEL PLC
27 August 1999


Dinkie Heel announces that it expects to report a pre-tax loss for the first
half of its financial year ending 31 December 1999.  This is due to the
acquisition of the business of Firth Cleveland Engineering in October 1998
taking longer than anticipated to integrate into the toe cap manufacturing
operation in Bristol.  This has adversely affected production volumes and,
consequently, the Company's ability to counter a period of intense sales price
pressure.  Toe cap production is now significantly improved.  All other
divisions of the Company are performing up to expectations.

The Company will announce its results for the half year ended 30 June 1999 on
17 September 1999.