BOC Group Inc. Faces Various Asbestos Related Lawsuits 
------------------------------------------------------
Published December 20, 2002


Similar to many other companies, the BOC Group has been named, in the 
ordinary course of its business, in civil proceedings involving claims 
of toxic tort bodily injury related to asbestos and certain metals and 
arising out of the use of certain of the company's welding products.

Since BOC acquired Airco in 1978, all proceedings that have been 
concluded thus far have either been successfully defended or otherwise 
resolved on terms favourable to the company.  To date, the costs of 
defending or otherwise resolving these proceedings, have not been 
material to the company's financial statements.

The Company believes that it has strong defenses to the claims asserted 
in these proceedings and intends to vigorously defend such claims. Based
on the company's experience to date, together with the company's current
assessment of the merits of the claims being asserted, and applicable 
insurance, the company believes that continued defense and resolution of
these proceedings will not have a material adverse effect on its 
financial statements.

COMPANY PROFILE

The BOC Group plc (NYSE: BOX)
Chertsey Road
Windlesham, Surrey GU20 6HJ, United Kingdom
Phone: +44-1276-477222
Fax: +44-1276-471333
http://www.boc.com

Employees                 :          46,280
Revenue                   : $ 5,733,400,000
Net Income                : $   318,100,000
Assets                    : $ 7,669,900,000
Liabilities               : $ 5,030,100,000
(As of September 30, 2002)

Description: The BOC Group is world's #2 producer of industrial and 
specialty gases, behind France's L'Air Liquide. BOC's gas operations 
include the manufacture and distribution of gases and the installation 
of plants that produce oxygen, nitrogen, argon, and other gases used to
make iron, steel, aluminum, and other products. The company, through BOC
Edwards, also makes high-purity gases and related equipment for the 
microchip industry. BOC's Gist unit distributes consumer goods such as 
food and clothing for Marks and Spencer and John Lewis in the UK. 
Another unit, Afrox, owns and manages 60 acute care hospitals and 
clinics in South Africa.

-------------------------------------------------------------------
LitigationDataSource.com