The BOC Group plc Dividend History

Ordinary Shares of 25p each
The BOC Group plc (the “Company”) paid cash dividends on its Ordinary shares every year from 1899 to 2006. In recent history the Company has paid two interim dividends, one in February and one in August.

The second interim dividend was paid on 19 September 2006 at the rate of 20.25 pence per BOC share to shareholders who were on the share register at 6.00 p.m. on 4 September 2006. The details of this interim dividend and the first interim dividend 2006 are set out below.

		First Interim		Second Interim
Ex-Dividend		4 January 2006		N/A
Record Date		6 January 2006		4 September 2006
DRIP Notice Date		11 January 2006		N/A
Payment Date		1 February 2006		19 September 2006
Amount		16.3p per share		20.25p per share

A tax voucher relating to the second interim dividend was mailed to the registered address of Ordinary shareholders on the payment date.

A record of dividends paid by the Company since 1989 can be found here.

Dividend Reinvestment Plan
The Dividend Reinvestment Plan (the “Plan”) offered by the Company was suspended for the payment of the Second Interim Dividend.

Residual cash balances carried over from the first interim dividend 2006, paid on 1 February 2006, under the Dividend Reinvestment Plan was paid by cheque mailed to the registered address of the shareholder on or around 19 September 2006.

American Depositary Shares
Holders of American Depositary Shares have received two interim dividends, one in February and one in August. A last interim dividend was paid to ADS holders on 26 September 2006. The full details of this interim dividend and the first interim dividend 2006 are set out below:

		First Interim		Second Interim
Ex-Dividend		4 January 2006		N/A
Record Date		6 January 2006		1 September 2006
Payment Date		8 February 2006		26 September 2006
Amount		32.6p per share		40.50p per share

The Dividend Reinvestment Plan, Global Invest Direct, available through JP Morgan Chase Bank N.A. was suspended for the second interim dividend.