ESL Industries plc and Pressalit Care Ltd. has merged as of 1 January 2006

We are pleased to inform you that we have decided to merge ESL Industries plc, ESL Healthcare Ltd and Pressalit Care Ltd, with the result that in future in the UK and Eire, you will find us under the following new company:

ESL Pressalit Care plc.

Potts Marsh

Industrial Estate

Eastbourne Road

Westham

East Sussex BN 24 5NH

Tel 01323 465800 / Fax 01323 460248

As a business partner the merger will provide a number of benefits, as you will now have access to:

An extended product range, including total kitchen and bathroom solutions

Consultancy expertise on both Pressalit Care and ESL products.

A joint back office with sales service support from Eastbourne, East Sussex

In future, Commercial Director Martin Foyle will have overall responsibility for the sales and marketing activities for ESL Pressalit Care plc. You will retain your personal contact with an account manager as you have done hitherto.

We look forward to welcoming you at ESL Pressalit Care plc!

ESL Pressalit Care plc.