Statement of Directors' Responsibilities

The directors confirm that this condensed set of financial statements has been prepared in accordance with IAS 34 as adopted by the European Union, and that the interim management report herein includes a fair review of the information required by DTR 4.2.7 and DTR 4.2.8.

The directors of Home Retail Group plc are listed in the Home Retail Group plc Annual Report and Financial Statements 2007. There have been no changes of directors since the Annual Report. A list of current directors is maintained on the Home Retail Group website www.homeretailgroup.com.

By order of the Board

Terry Duddy
Chief Executive
24 October 2007

Richard Ashton
Finance Director
24 October 2007