Share Options Announcement

Compass Group PLC
30 September 2005


                               Compass Group PLC
                Fair Value of Pre 7 November 2002 Share Options

30 September 2005

The financial statements for the year ending 30 September 2005 will be reported
in accordance with United Kingdom generally accepted accounting principles ('UK
GAAP'). Those for the year ended 30 September 2006 will be reported in
accordance with International Financial Reporting Standards ('IFRS') issued by
the International Accounting Standards Board ('IASB'). Comparative information
for the year ended 30 September 2005 will be reissued on an IFRS basis, with
appropriate reconciliations to the previously reported UK GAAP position and
results, in the first quarter of 2006.

On transition to IFRS, the Group has elected to apply IFRS 2 'Share based
payments' to those share-based payments granted before 7 November 2002 but not
vested at the IFRS transition date (1 October 2004). The Group considers that
retrospective application before 7 November 2002 provides a better indication of
how past and future results are affected in relation to the year on year level
of share option grants.

The fair value of share options granted before 7 November 2002 which had not
vested by 1 October 2004 were as follows:

Grant date            Option price   Fair value  Exercise period
23 May 2002           422p           165.2p      23 May 2005 - 22 May 2012
1 September 2002      336p           135.3p      1 September 2005 - 28 February 2010
1 September 2002      336p           130.0p      1 September 2005 - 28 February 2008
1 September 2002      337.9p         76.8p       1 September 2005
30 September 2002     292.5p         97.1p       30 September 2005 - 30 September 2012

Enquiries:

Compass Group PLC

Investors/Analysts:        Sarah Ellis          [phone]
Media:                     Paul Kelly           [phone]

Brunswick Group

Simon Sporborg/Pamela Small                     [phone]




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