November 21, 2005

via U.S. mail and facsimile to 011 44 20 7717 4455

David Lloyd
Executive Director, Finance
Corus Group plc
30 Millbank
London SW1P 4WY
England

	RE:	Corus Group plc
		Form 20-F for the fiscal year ended January 1, 2005
		Filed March 31, 2005

		File No. 1-10120

Dear Mr. Lloyd:

      We have reviewed your response letter dated November 3, 2005
and have the following additional comments.  If you disagree, we
will
consider your explanation as to why our comment is inapplicable.
After reviewing this information, we may or may not raise
additional
comments.

Form 20-F for the fiscal year ended January 1, 2005

Presentation II - Basis of Consolidation, page 89

1.  	We have reviewed your response to comment 2 in our letter
dated
October 5, 2005.  We note that your risk factor, titled "Certain
business decisions concerning Corus` business require approval by
the
Corus Nederland Supervisory Board, a body whose composition is not
wholly within the control of Corus", casts some doubt about your
ability to control and, therefore, consolidate, Corus Nederland.
In
future filings, please expand your discussion under this risk
factor
or within your critical accounting policies to address how you
determined that notwithstanding the rights of the Supervisory
Board,
you still have the ability to control Corus Nederland.  In this
regard, specifically address the fact that the Supervisory Board
has
no authority to establish or make operating and capital decisions,
including the setting or approval of budgets, or powers to incur
or
reject the incurrence of additional indebtedness (unless these
proposals include significant acquisitions and disposals).

*    *    *    *

      As appropriate, please respond to these comments within 10
business days or tell us when you will provide us with a response.
Please furnish a letter that keys your responses to our comments
and
provides any requested supplemental information.  Detailed
response
letters greatly facilitate our review.  Please file your response
letter on EDGAR.  Please understand that we may have additional
comments after reviewing your  responses to our comments.

      You may contact Jenn Do at (202) 551-3743, Jeanne Baker at
(202) 551-3961 or me at (202) 551-3689 if you have questions
regarding these comments.


								Sincerely,



								John Hartz
Senior Assistant Chief Accountant


??

??

??

??

David Lloyd
Corus Group plc
November 21, 2005
Page 2



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE