Trading Statement

Latham(James) PLC
26 October 2006

James Latham plc



The Directors are pleased to announce that trading for the half year to 
30 September 2006 is ahead of market expectations.



Trading to date in October has continued at the level of the first six months
and prices at this stage continue to be firm.  Due, however to factors which can
rapidly affect the timber market, the first six months of the year should not
necessarily be taken as an accurate indication of the outcome for the full year.



James Latham plc are due to report the Company's unaudited interim results to 30
September 2006 on 24 November 2006.



R J Latham
Chairman
26.10.06




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