Page 80

UNAUDITED PRO FORMA COMBINED FINANCIAL INFORMATION

The accompanying unaudited pro forma balance sheet as of February 28, 1997,
gives effect to the sale by National Service Industries, Inc. (NSI) of certain
assets of National Linen Service (NLS) to G&K Services, Inc. (G&K) and the
assumption of certain liabilities of NLS by G&K as if the transaction had
occurred on that date. The accompanying unaudited pro forma statements of
operations for the year ended August 31, 1996 and the six months ended February
28, 1997 have been prepared to reflect adjustments to the company's historical
results of operations to give effect to the sale of the NLS branches as if the
transaction had occurred at the beginning of the respective periods. The pro
forma adjustments are based upon available information and certain assumptions
that management believes is reasonable. Final purchase price adjustments may
differ from the pro forma adjustments herein.

The accompanying pro forma statements are not necessarily indicative of the
results of operations which would have been attained had the divestiture been
consummated on the dates indicated or which may be attained in the future. These
pro forma statements should be read in conjunction with the historical financial
statements of the company and related notes thereto.

Page 81
Unaudited Pro Forma Balance Sheet
As of February 28, 1997

NSI NLS Branches Pro Forma Pro Forma
(In thousands, except share data) Consolidated(A) Divested(B) Adjustments Notes As Adjusted

Assets
Current Assets:
Cash and cash equivalents ................................. $ 30,648 $ 287,500 $ $ 318,148
Short-term investments ................................. 551 551
Receivables, less reserves for doubtful accounts ......... 239,789 (17,704) 222,085
Inventories, at the lower of cost (on a first-in,
first-out basis) or market .............................. 164,903 (2,579) 162,324
Linens in service, net of amortization ................... 96,390 (35,525) 60,865
Deferred income taxes ..................................... 10,030 (44,448) 3,756 (1) (30,662)
Prepayments ............................................... 11,318 (1,106) 10,212
Total Current Assets ................................... 553,629 186,138 3,756 743,523
Property, Plant, and Equipment, at cost:
Land ...................................................... 27,591 (6,116) 21,475
Buildings and leasehold improvements ...................... 184,425 (43,326) 141,099
Machinery and equipment ................................... 523,391 (83,123) 440,268
Total Property, Plant, and Equipment .................. 735,407 (132,565) -- 602,842
Less - Accumulated depreciation and amortization .......... 391,020 (45,691) 345,329
Property, Plant, and Equipment - net ................... 344,387 (86,874) -- 257,513
Other Assets:
Goodwill and other intangibles ............................ 85,538 (34,241) (9,632) (1) 41,665
Other ..................................................... 35,733 35,733
Total Other Assets ..................................... 121,271 (34,241) (9,632) 77,398
Total Assets ..................................... $1,019,287 $ 65,023 $ (5,876) $ 1,078,434
Liabilities and Stockholders' Equity
Current Liabilities:
Current maturities of long-term debt ...................... $ 5,566 $ $ $ 5,566
Notes payable ............................................. 5,657 5,657
Accounts payable .......................................... 85,522 85,522
Accrued salaries, commissions, and bonuses ............... 29,944 (2,320) 27,624
Current portion of self insurance reserves ................ 18,118 18,118
Other accrued liabilities ................................. 40,054 (2,178) 37,876
Total Current Liabilities .............................. 184,861 (4,498) -- 180,363
Long-Term Debt, less current maturities .................... 26,262 26,262
Deferred Income Taxes ....................................... 56,630 56,630
Self Insurance Reserves, less current portion .............. 60,228 60,228
Other Long-Term Liabilities ................................. 28,437 28,437
Commitments and Contingencies
Stockholders' Equity:
Series A participating preferred stock, $.05 stated value,
500,000 shares authorized, none issued .................. --
Preferred stock, no par value, 500,000 shares authorized,
none issued ............................................. --
Common stock, $1 par value, 80,000,000 shares authorized,
57,918,978 shares issued ............................... 57,919 57,919
Paid-in capital ........................................... 11,976 11,976
Retained earnings ......................................... 807,318 69,521 (5,876) (1) 870,963
877,213 69,521 (5,876) 940,858
Less - Treasury stock, at cost (13,364,809 shares in 1997) 214,344 214,344
Total Stockholders' Equity ............................ 662,869 69,521 (5,876) 726,514
Total Liabilities and Stockholders' Equity .......... $1,019,287 $ 65,023 $ (5,876) $ 1,078,434

Page 82

(A) Derived from the February 28, 1997 unaudited financial statements of the
company.

(B) Derived from the February 28, 1997 unaudited financial statements of
NLS on a basis consistent with the unaudited National Linen Service financial
statements of certain branches as of April 30, 1997.

Notes to the Unaudited Pro Forma Balance Sheet
As of February 28, 1997

(1) Reflects pro forma adjustment and related tax effects to write off remaining
trademark related to the divested uniform branches which will have no ongoing
value to the remaining business.

Page 83

Unaudited Pro Forma Statement of Operations
For the Six Months Ended February 28, 1997

NSI NLS Brances Pro Forma Pro Forma
(In thousands, except share data) Consolidated (A) Divested (B) Adjustments Notes As Adjusted

Sales and Service Revenues:
Net sales of products ..................... $ 753,147 $ $ 753,147
Service revenues ......................... 257,982 (102,708) 155,274
Total Revenues ......................... 1,011,129 (102,708) 908,421
Costs and Expenses:
Cost of products sold ..................... 471,917 471,917
Cost of services ......................... 150,775 (57,530) 93,245
Selling and administrative expenses ....... 313,530 (37,756) 4,386 (1) 280,160
Interest expense, net .................... 1,600 (7,760) (2) (6,160)
Other expense (income), net ............... 1,780 (3,004) (1,224)
Total Costs and Expenses ................ 939,602 (98,290) (3,374) 837,938
Income before Provision for Income Taxes .... 71,527 (4,418) 3,374 70,483
Provision for Income Taxes .................. 26,348 (1,635) 1,316 (3) 26,029
Income before gain on disposal .............. $ 45,179 $ (2,783) $ 2,058 $ 44,454
Earnings per Share (in dollars) ............. $ 0.99 $ 0.98
Weighted Average Number of Shares Outstanding 45,468 45,468

(A) Derived from the February 28, 1997 unaudited financial statements of the
company.

Notes to the Unaudited Pro Forma Statement of Operations
For the Six Months Ended February 28, 1997

(1) Reflects indirect corporate expenses incurred by NLS, primarily relating to
officer and corporate administration salaries and benefits and occupancy
expense for corporate headquarters, that would not have been eliminated as
a result of the transaction.

(2) Reflects interest that would have been earned on the net cash increase due
to the transaction.

(3) Reflects provision for income taxes for the tax effect of pro forma
adjustments.

(4) The pro forma impact of the transaction gain on net income for the six
months ended February 28, 1997 would have been as follows:

Pretax gain on transaction $113,969
Income taxes 44,448
After tax gain on transaction $ 69,521

Page 84

Unaudited Pro Forma Statement of Operations
For the Year Ended August 31, 1996

NSI NLS Branches Pro Forma Pro Forma
(In thousands, except share data) Consolidated(A) Divested(B) Adjustments Notes As Adjusted

Sales and Service Revenues:
Net sales of products ........................ $ 1,482,937 $ $ 1,482,937
Service revenues ............................ 530,625 (210,528) 320,097
Total Revenues ............................ 2,013,562 (210,528) 1,803,034
Costs and Expenses:
Cost of products sold ........................ 933,405 933,405
Cost of services ............................. 304,381 (114,387) 189,994
Selling and administrative expenses .......... 616,513 (79,713) 8,794 (1) 545,594
Interest expense, net ........................ 1,565 (14,082) (2) (12,517)
Other expense (income), net .................. (4,150) (3,866) (8,016)
Total Costs and Expenses ................... 1,851,714 (197,966) (5,288) 1,648,460
Income before Provision for Income Taxes ....... 161,848 (12,562) 5,288 154,574
Provision for Income Taxes ..................... 60,700 (4,774) 2,062 (3) 57,988
Income before gain on disposal ................. $ 101,148 $ (7,788) $ 3,226 $ 96,586
Earnings per Share (in dollars) ................ $ 2.11 $ 2.01
Weighted Average Number of Shares Outstanding .. 47,951 47,951

(A) Derived from the August 31, 1996 audited financial statements of the
company.

(B) Derived from the audited National Linen Service financial statements of
certain branches as of August 31, 1996.

Notes to the Unaudited Pro Forma Statement of Operations
For the Year Ended August 31, 1996

(2) Reflects interest that would have been earned on the net cash increase due
to the transaction.

(3) Reflects provision for income taxes for the tax effect of pro forma
adjustments.

(4) The pro forma impact of the transaction gain on net income for the year
ended August 31, 1996 would have been as follows:

Pretax gain on transaction $102,277
Income taxes 39,888
After tax gain on transaction $ 62,389