We have reviewed the interim financial information for the 6 months ended 28 February 1999 set out on pages 12 to 18 which is the responsibility of, and has been approved by, the directors. Our responsibility is to report on the results of our review.

Our review was carried out having regard to the Bulletin "Review of Interim Financial Information" issued by the Auditing Practices Board. This review consisted principally of applying analytical procedures to the underlying financial data, assessing whether accounting policies have been consistently applied and making enquiries of group management responsible for financial and accounting matters. The review was substantially less in scope than an audit performed in accordance with Auditing Standards and accordingly we do not express an audit opinion on the interim financial information.

On the basis of our review:

- in our opinion the interim financial information has been prepared using accounting policies consistent with those adopted by Allied Domecq PLC in its financial statements for the 12 months ended 31 August 1998 other than where changes are necessary to implement the new accounting standards as described in note 1; and

- we are not aware of any material modifications that should be made to the interim financial information as presented.

KPMG Audit Plc
London
Chartered Accountants
29 April 1999