Board Meeting Notification

Smith WH PLC
4 September 2000

Letter to Company Announcements Office

I write to advise you that arrangements have been made for a Board meeting to be
held after close of business on 25 October 2000.  It is expected that at that
meeting a preliminary results announcement and a proposed dividend on the
Company's ordinary shares for the financial year ended 31 August 2000 will be
approved for immediate notification to the Company Announcements Office on
26 October 2000.

Letter from Ian Houghton
W H Smith Plc