Pursuant to section 251 of the Companies Act 1985

We have examined the summary financial statement.

Respective Responsibilities of Directors and Auditor The summary financial statement is the responsibility of the directors. Our responsibility is to report to you our opinion on its preparation and consistency with the full financial statements and directors' report.

Basis of Opinion We conducted our examination in accordance with the Auditing Guideline 'The auditor's statement on the summary financial statement' adopted by the Auditing Practices Board. Our report on the group's full annual statements describes the basis of our audit opinion on those financial statements.

Opinion In our opinion the summary financial statement is consistent with the full financial statements and directors' report of Allied Domecq PLC for the year ended 31 August 1999 and complies with the requirements of section 251 of the Companies Act 1985 and the regulations made thereunder.

KPMG Audit Plc,
Chartered Accountants
Registered Auditor
London, 15 November 1999