Directors' Dealings

NEXT PLC
30 July 1999



Next ESOP Trust
---------------

The Next ESOP Trust has purchased the following ordinary shares of 10p each in
Next plc:

Date of Acquisition           No. of Shares            Average Price Per Share
-------------------           -------------            -----------------------
30 July 1999                  250,000                  697.5p

The Next ESOP Trust was established for the benefit of employees of companies in
the Next plc Group.  The executive directors of Next plc are among the
beneficiaries of the Trust.