Report of the Independent Auditor to the members of Sportingbet Plc

We have audited the Group financial statements of Sportingbet Plc for the year ended 31 July 2008 which comprise the principal accounting policies, the Group Income Statement, the Group Balance Sheet, the Group Cash Flow Statement, the Group Statement of Recognised Income and Expense and Notes 1 to 27. These Group financial statements have been prepared under the accounting policies set out therein.

We have reported separately on the parent company financial statements of Sportingbet plc for the year ended 31 July 2008 .

This report is made solely to the Company’s members, as a body, in accordance with Section 235 of the Companies Act 1985. Our audit work has been undertaken so that we might state to the Company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company’s members as a body, for our audit work, for this report, or for the opinions we have formed.