S & U PLC
16 September 1999
INTERIM DIVIDEND
COMPANY NAME
*S & U PLC
SECURITY TITLE
*Ord Shs
MNEMONIC CODE *SUS
SEDOL CODE *765-503
DIVIDEND AMOUNT *5p
PERIOD *Six Months ended 31-07-99
PROVISIONAL EX DATE *11-10-99
RECORD DATE *15-10-99
PAYMENT DATE *12-11-99
DIV/SCRIP OPTION *Info N/av
NOTES *