British brewery S&N - SCOTTISH & NEWCASTLE is aiming to sell its whole pubs, restaurants and hotels division, valued at an estimated £ 2.3 bn, by the end of the 2003 tax year. This activity, for which the turnover has reached a little over £ 1 bn, includes 1450 sales outlets . The brewery has also indicated that it wants to acquire HP BULMER HOLDINGS PLC, the number one cider producer in the United Kingdom for £ 278 million. It will also begin negotiations for the take-over of the Portuguese brewery SCC - SOCIEDADE CENTRAL DE CERVEJAS of which it already controls 49% of the capital. S&N will also be negotiating for the acquisition of SOCIEDADE DA AGUA DE LUSO, a mineral water company linked to SCC.