Winding-Up Order

THE INSOLVENCY (NORTHERN IRELAND) ORDER 1989

CEL- TISSUE (IRELAND) LIMITED

By Order dated 2 June 2005, the above-named company (registered office at Waterfront Plaza, 8 Laganbank Road, Belfast, BT1 3LR ) was ordered to be wound up by the High Court of Justice in Northern Ireland.

Commencement of winding up: 26 May 2005

Official Receiver

10 June 2005