Letter to Shareholders

Esporta PLC
24 January 2002

The Directors accept responsibility for the information contained in this
document and, to the best of their knowledge and belief (having taken all
reasonable care to ensure that such is the case) the information contained in
this document is in accordance with the facts and does not omit anything likely
to affect the import of such facts.

ESPORTA PLC                                                24th January 2002

Letter to Shareholders


The Board of Esporta plc ('Esporta') has today written to its shareholders and
the text of the letter is as follows.


'Dear Shareholder,

As you will have seen from my previous letter, Maurice Kelly was appointed as
Esporta's new Chief Executive on January 14th. Since that day, Maurice has been
conducting a stringent review of our operations and has informed the Board that
he is encouraged by what he has found so far.  Building on the work carried out
since the departure of the previous Chief Executive in October, Maurice has
already made significant progress and will present firm proposals to the Board
before the end of February.

In the meantime, discussions are continuing with parties that have approached
the Board about the possibility of making an offer for Esporta.  The Board
remains entirely open-minded about these approaches and will give appropriate
consideration to any firm proposal that is in an acceptable form.  Any such
proposal will be evaluated in the light of the plans for the future put forward
by Maurice, which will be subjected to rigorous examination by the Board.  The
Board's guiding principle in reaching conclusions as to the best course of
action will be the creation of maximum shareholder value.

We will of course keep you informed of any major developments.

Yours sincerely


John Grieves'




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