First Half Comparables

Tesco PLC
28 September 2006


                    COMPARABLE 2005/6 INTERIM INCOME STATEMENT

As previously announced, as part of the move to harmonise UK and International
year-ends, Tesco has moved the basis of its Interim reporting to a 26-week
period this year from a 24-week period last year. This move also shifts the
first half International reporting period by nearly two months, moving from the
six months ending 30th June to the 26 weeks ending in the last week of August.

In response to investor and analyst feedback and in the interest of clarity
ahead of our Interim results announcement on 3rd October 2006, we are today
issuing a summary Income Statement for the last year's first half (covering the
26 weeks to 27th August 2005) to provide a comparable base for the Group's
Interim Results announcement next week.

Our new underlying profit measure, deducting the non-cash elements of
International Financial Reporting Standards, was introduced in April 2006.
Consistent with this, Tesco will be reporting segmental trading profit, allowing
investors to see the performance of each region before property-related profits
and the non-cash element of the IAS19 pensions charge. The 2005/6 summary Income
Statement released today provides last year's numbers on a comparable basis and
shows how these will appear in next week's results announcement.

This document and the summary Income Statement are available on the company's
website at www.tesco.com/investor.



CONTACTS:

Investors / Analysts: Steve Webb             [phone]




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