VIRTUAL ACCESS PLC

Notice is hereby given that it is my intention to declare a First and Final Dividend to unsecured, non-preferential Creditors of the above-named Company. Creditors who have not yet done so, are required, on or before 4 March 2005, to send their proofs of debt to the undersigned N G Edwards, of Deloitte & Touche LLP, PO Box 810, 66 Shoe Lane, London EC4A 3WA, the Joint Liquidator of the Company and, if so requested, to provide such further details or produce such documentary or other evidence as may appear to the Joint Liquidator to be necessary. A Creditor who has not proved his debt by the date specified will be excluded from the Dividend. The First and Final Dividend will be declared within 4 months from 4 March 2005. N G Edwards, Joint Liquidator 28 January 2005.