The board of BOC and Linde announced today that the court has sanctioned the scheme of arrangement and the reduction of capital which forms part of the scheme.

Dealings in BOC Shares on the London Stock Exchange are expected to be suspended at 5:00 p.m. (London time) on 4 September 2006. It is expected that the Scheme will become effective on 5 September 2006 and that at 8:00 a.m. (London time) on 5 September 2006 BOC Shares will cease to be listed on the Official List and their admission to trading on the London Stock Exchange will be cancelled.

Upon completion of the Offer, BOC Shareholders will be entitled to receive 1600 pence for each BOC Share held at the Scheme Record Time (6.00 p.m. on 4 September 2006) and, to the extent that they are entitled to receive Loan Notes under the Loan Note Alternative, £1.00 of Loan Notes for each £1.00 of cash consideration to which they would otherwise be entitled under the Scheme. BOC Shareholders will also receive 20.25 pence per share by way of the Second Interim Dividend for each BOC Share held at the Scheme Record Time.

More details are expected to be announced by the Linde Group on Wednesday 6th September.