Directors' Dealings

NEXT PLC
9 September 1999


Next ESOP Trust

On 9 September 1999 the Next ESOP Trust disposed of 2,491 Ordinary Shares of
10p each in Next plc to satisfy share options exercised by employees of the
Company.

Executive Directors of Next plc who are participants in the Company share option
schemes are deemed to be discretionary beneficiaries of the Trust and are
consequently considered to be interested in all of the shares held by the Trust
which amount to 8,147,894.

B Brazier
Deputy Company Secretary
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