Final Results - Year Ended 31 Dec 1999, Part 4

WPP Group PLC
17 February 2000


PART 4

WPP GROUP PLC

Notes to the unaudited preliminary consolidated financial
statements (continued)

4.   Segmental Information

Reported contributions by geographical area were as follows:
                                       1999          1998
                                         £m            £m
                                                         
Revenue                                                  
United Kingdom                        434.7         393.5
United States                         915.2         764.4
Continental Europe                    426.2         396.0
Canada, Asia Pacific, Latin                              
America, Africa                       396.5         364.5
& Middle East
                                                         
                                    2,172.6       1,918.4
                                                         
PBIT9                                                    
United Kingdom                         51.5          42.2
United States                         139.0         111.6
Continental Europe                     55.8          55.0
Canada, Asia Pacific, Latin                              
America, Africa                        44.5          36.4
& Middle East
                                                         
                                      290.8         245.2

Reported contributions by operating sector were as follows:

                                       1999          1998
                                         £m            £m
                                                         
Revenue                                                  
Advertising and media investment    1,013.1         951.3
management
Information and consultancy           419.7         367.2
Public relations and public           178.9         134.8
affairs
Branding and Identity, Healthcare                        
and                                   560.9         465.1
  Specialist Communications
                                    2,172.6       1,918.4
PBIT9                                                    
Advertising and media investment      155.9         141.3
management
Information and consultancy            42.1          39.3
Public relations and public            23.9          15.7
affairs
Branding and Identity, Healthcare                        
and                                    68.9          48.9
  Specialist Communications
                                      290.8         245.2

9PBIT:  Profit on ordinary activities before interest and
taxation


WPP GROUP PLC

Notes to the unaudited preliminary consolidated financial
statements (continued)


5.   Taxation

The Group tax rate on profit on ordinary activities before
taxation is 30.0% (1998: 31.5%).  The tax charge comprises:

                                             1999     1998
                                               £m       £m
                                                          
Corporation Tax at 30.25% (1998 - 31%)       12.4     12.9
Deferred  taxation                          (0.7)        -
Overseas taxation                            56.5     51.4
Tax on profits of associate companies         8.1      6.8
Write-back of previously written-off            -    (4.1)
ACT
ACT write-off                                 0.3        -
                                             76.6     67.0

6.   Ordinary dividends

The board has recommended a final dividend of 2.1p (1998:
1.72p) per ordinary share.  In addition to the interim dividend
paid of 1.0p (1998: 0.84p net) per ordinary share, this makes a
total for the year of 3.1p (1998: 2.56p) per ordinary share.
The final dividend is expected to be paid on 10 July 2000 to
share owners on the register at 9 June 2000.  No advance
corporation tax is paid or payable in respect of either the
interim or final dividends owing to the abolition of ACT with
effect from April 1999.

7.   Earnings per share

Basic and fully diluted earnings per share have been calculated in
accordance with FRS14 'Earnings per Share'.

(a)  Basic earnings per share have been calculated using
  earnings of £172.8 million (1998: £140.3 million) and weighted
  average shares in issue during the year of 753,324,054 shares
  (1998: 735,700,122 shares).

(b)  Fully diluted earnings per share have been calculated on a
  weighted average of 768,691,993 shares (1998: 746,939,733
  shares).  This takes into account the exercise of employee
  share options where these are expected to dilute earnings.

(c)   At 31 December 1999, there were 774,545,422 ordinary
  shares in issue.


WPP GROUP PLC

Notes to the unaudited preliminary consolidated financial
statements (continued)

8.   Goodwill

Total goodwill of £292.8 million arising during the year includes
£252.3 million in respect of acquisitions of subsidiary
undertakings.  In addition, investments include £40.5 million
of goodwill in respect of associated undertakings acquired
during the year.

Cash paid in respect of these acquisitions was £242.2 million.
Future anticipated payments to vendors total £172.4 million
(1998 : £97.9 million), based on the directors' best estimates
of future obligations, which are dependent on future
performance of the interests acquired.  £41.2 million of
earnout payments are expected to be paid during 2000.

Due to their timing, these acquisitions do not have a
significant impact on the Group's results for the year.

9.   Debtors

The following are included in debtors:      1999         
                                                     1998
                                              £m       £m
                                                         
Trade debtors                              770.0    678.9
Prepayments and accrued income              70.1     53.3
Other debtors                              200.3    160.9
                                         1,040.4    893.1

WPP GROUP PLC

Notes to the unaudited preliminary consolidated financial
statements
(continued)


10.  Creditors: amounts falling due within one year

The following are included in creditors falling due within one year:

                                           1999         
                                                    1998
                                             £m       £m
                                                        
Bank loans and overdrafts                 148.3     95.4
Trade creditors                         1,315.0  1,102.4
Corporate income tax payable               34.6     50.0
Deferred income                           125.8    111.1
Payments due to vendors (note 8)           41.2     14.3
Other creditors and accruals              483.1    404.1
                                        2,148.0  1,777.3

Overdraft balances included within bank loans and overdrafts
amount to £55.6 million (1998: £95.4 million).


11.  Creditors: amounts falling due after more than one year

The following are included in creditors falling due after more
than one year:

                                           1999         
                                                    1998
                                             £m       £m
                                                        
Corporate bond and bank loans             366.8    194.2
Corporate income taxes payable            122.9     91.3
Payments due to vendors (note 8)          131.2     83.6
Other creditors and accruals               31.6     32.4
                                          652.5    401.5



WPP GROUP PLC

Notes to the unaudited preliminary consolidated financial
statements
(continued)



The corporate bond, bank loans and overdrafts included within
short and long term creditors fall due for repayment as
follows:

                                           1999    1998
                                             £m      £m
                                                       
Within one year                           148.3    95.4
Between 1 and 2 years                         -       -
Between 2 and 5 years                     183.1    15.1
Over 5 years                              183.7   179.1
                                                       
                                          515.1   289.6
                                                       


12.  Net funds

                                            1999     1998
                                              £m       £m
                                                         
Cash at bank and in hand                   607.0    423.9
Bank loans and overdrafts due                            
within one year (note 10)                (148.3)   (95.4)
                                              
Corporate bond and loans due after                       
one year (note 11)                       (366.8)  (194.2)
                                               
Net funds                                  91.9    134.3
                                                         


13.  Statutory information and audit review

The results for the year to 31 December 1999 do not constitute
statutory accounts  and are unaudited.   The statutory accounts
for the year ended 31 December 1998 received an unqualified
auditors' report and have been filed with the Registrar of
Companies.




WPP GROUP PLC

Appendix II

Preliminary results for the year ended 31 December, 1999

Unaudited preliminary consolidated profit & loss account for the
year ended 31 December, 1999
Presented in Euros for illustrative purposes only


                                        1999      1998      +/-
                                      eurom      eurom        %
                                                               
Turnover (gross billings)           14,207.6  11,817.0   +20.2%
                                                               
Revenue                              3,302.8   2,833.7   +16.6%
                                                               
Gross profit                         2,820.4   2,411.4   +17.0%
Operating costs                    (2,419.8)  (2,073.0)   -16.7%
                                         
                                                               
Operating profit                      400.6     338.4   +18.4%
Income from associates                 41.5      23.8   +74.4%
                                                               
Profit on ordinary activities                                  
before interest                       442.1     362.2   +22.1%
and taxation
Net interest payable and similar      (53.8)    (47.9)   -12.3%
charges
                                                               
Profit on ordinary activities          388.3     314.3   +23.5%
before taxation
Tax on profit on ordinary            (116.5)    (98.9)   -17.8%
activities
                                                               
Profit on ordinary activities          271.8     215.4   +26.2%
after taxation
Minority interests                     (9.1)     (8.1)   -12.3%
                                                               
Profit attributable to ordinary        262.7     207.3   +26.7%
share owners
Ordinary dividends                    (36.5)    (29.0)   +25.9%
Retained profit for the year           226.2     178.3   +26.9%
                                                               
Earnings per share (net basis)                                 
   Basic earnings per ordinary         34.8c     28.2c   +23.4%
   share
   Fully diluted earnings per          34.2c     27.8c   +23.0%
   ordinary share
                                                               
Ordinary dividend per share -          1.52c     1.24c   +22.6%
interim
                                       3.19c     2.54c   +25.6%
- final




WPP GROUP PLC


Unaudited preliminary consolidated balance sheet as at 31 December,
1999
Presented in Euros for illustrative purposes only


                                        1999       1998
                                      euro m     euro m
Fixed assets                                           
Intangible assets:                                     
  Corporate brands                     561.9      495.9
   Goodwill                            658.8      223.9
Tangible assets                        315.8      236.2
Investments                            573.0      380.0
                                     2,109.5    1,336.0
Current assets                                         
Stocks and work in progress            182.2      152.0
Debtors                              1,670.5    1,265.4
Debtors within working capital                         
facility:
  Gross debts                          555.1      417.3
  Non-returnable proceeds            (343.8)    (296.4)
                                       211.3      120.9
Cash at bank and in hand               974.6      600.6
                                     3,038.6    2,138.9
Creditors:  amounts falling due     (3,448.8  (2,518.3)
within one year                            )
Net current liabilities              (410.2)    (379.4)
Total assets less current            1,699.3      956.6
liabilities
Creditors:  amounts falling due     (1,047.7    (568.9)
after more than one year                   )
Provisions for liabilities and       (127.2)    (110.4)
charges
Net assets                             524.4      277.3
                                                       
Capital and reserves                                   
Share capital                          124.4      108.5
Reserves                               386.4      157.4
Share owners' funds                    510.8      265.9
Minority interests                      13.6       11.4
Total capital employed                 524.4      277.3