Statement re Pre-Close Period

FINAL 28 August 2002

                                 WH SMITH PLC                                  

                       PRE-CLOSE PERIOD ANALYST MEETINGS                       

WH Smith PLC will today commence its pre-close season analyst meetings ahead of
its year end on 31August 2002.

Despite a slowdown in UK retail sales in the second half of the year, an
improvement in gross margin enables management to be confident that the UK
Retail business will deliver results broadly in line with expectations.

In the US, whilst sales are recovering in our airport stores, a disappointing
sales performance in hotel stores, due to continuing low occupancy rates in
recent months, will result in the final operating loss for the year being
slightly worse than expected.

The remaining businesses in the Group have traded broadly in line with
expectations.

Enquiries:

WH Smith PLC

Richard Manhire - Investor Relations 020 7514 9686

Louise Evans - Media Relations 020 7514 9624

Brunswick

Timothy Grey/Katya Reynier 020 7404 5959