S & U PLC
06 August 2007



                                      SCHEDULE 11

                  NOTIFICATION OF INTERESTS OF DIRECTORS AND CONNECTED 
                                       PERSONS



1)   NAME OF COMPANY

     S&U plc


2)   NAME OF DIRECTOR

     Graham D C Coombs


3)   Please state whether notification indicates that it is in respect of
     holding of the shareholder named in 2 above or in respect of a
     non-beneficial interest or in the case of an individual holder
     if it is a holding of that person's spouse or children under the
     age of 18 or in respect of an non-beneficial interest


     

4)   Name of the registered holder(s) and, if more than one holder, the
     number of shares held by each of them. (If notified)

     Graham D C Coombs


5)   Please state whether notification relates to a person(s) connected
     with the Director named in 2 above and identify the connected person(s)

     


6)   Please state the nature of the transaction. For PEP transactions
     please indicate whether general/single co PEP and if discretionary/non
     discretionary

     PURCHASE


7)   Number of shares/amount of stock acquired

     1000


8)   Percentage of issued Class

     0.01%


9)   Number of shares/amount of stock disposed




10)  Percentage of issued Class




11)  Class of security

     ORDINARY 


12)  Price per share

     508P


13)  Date of transaction

     27-07-07


14)  Date company informed

     06-08-07


15)  Total holding following this notification

     567970


16)  Total percentage holding of issued class following this notification

     4.84%



          IF A DIRECTOR HAS BEEN GRANTED OPTIONS BY THE COMPANY PLEASE
                       COMPLETE THE FOLLOWING BOXES


17)  Date of grant




18)  Period during which or date on which exercisable




19)  Total amount paid (if any) for grant of the option




20)  Description of shares or debentures involved: class, number.




21)  Exercise price (if fixed at time of grant) or indication that price
     is to be fixed at time of exercise




22)  Total number of shares or debentures over which options held
     following this notification




23)  Any additional information




24)  Name of contact and telephone number for queries

     C. H. REDFORD    0121 705 7777


25)  Name and signature of authorised company official responsible for
     making this notification

     C H REDFORD



     Date of Notification _____________06-08-2007




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