Contract

by Compass Group Plc
November 4th, 2004

Exhibit 4 EMMET, MARVIN & MARTIN, LLP COUNSELLORS AT LAW 120 BROADWAY 177 MADISON AVENUE MORRISTOWN, NEW JERSEY 07960 WRITER'S DIRECT DIAL NEW YORK, NEW YORK 10271 (973) 538-5600 _____ FAX: (973) 538-6448 (212) 238-3000 1351 WASHINGTON BOULEVARD _____ 2ND FLOOR STAMFORD, CONNECTICUT 06902-4543 FAX: (212) 238-3100 (203) 425-1400 http://www.emmetmarvin.com FAX: (203) 425-1410 November 4, 2004 The Bank of New York as Depositary 101 Barclay Street New York, New York, 10286 Re: American Depositary Receipts for Ordinary Shares of Compass Group PLC --------------------------------------------------------------------- Ladies and Gentlemen: We refer to the registration statement to be filed on Form F-6 under the Securities Act of 1933 (the "Registration Statement") by the legal entity created by the agreement (the "Deposit Agreement") for issuance of American Depositary Shares ("ADSs") evidenced by American Depositary Receipts ("ADRs") for Ordinary Shares of Compass Group PLC for which you propose to act as Depositary. We are of the opinion that the ADSs covered by the Registration Statement, when issued in accordance with the terms of the Deposit Agreement, will, when sold, be legally issued and will entitle the holders thereof to the rights specified in the Deposit Agreement and the ADRs. This opinion may be used by you as an exhibit to the Registration Statement. Very truly yours, /s/ Emmet, Marvin & Martin LLP --------------------------------------- EMMET, MARVIN & MARTIN, LLP