Notice of Results-Replacement

S & U PLC
24 March 2005


The following announcement replaces the 'Notice of Results' announcement 
(RNS 2100K) released on 24/3/05 at 15:03.

The preliminary announcement of our results for the year ended 31st January 2005 
will take place on 31st March 2005.


                      This information is provided by RNS
            The company news service from the London Stock Exchange