Statement re Rule 2.10 Announcement - Relevant

WH Smith PLC
                  

WH Smith PLC

Rule 2.10 Announcement - Relevant Securities in Issue

In accordance with Rule 2.10 of the City Code on Takeovers and Mergers, WH Smith
PLC confirms that it has in issue 250,543,733 ordinary shares of 55.55 pence
each ('Ordinary Shares'), 4,422,298 non-cumulative redeemable preference shares
of 53.75 pence each and 169,072 5.75% cumulative preference shares of £1 each.

The International Securities Identification Numbers for the respective classes
of shares are GB0002685302 for the Ordinary Shares, GB0002685526 for the
non-cumulative redeemable preference shares of 53.75 pence each and GB0008175456
for the 5.75% cumulative preference shares of £1 each.

Enquiries:
WH Smith PLC
Ian Houghton, Company Secretary              [phone]