Completion of sale

Smith WH PLC
17 December 2003

                                                                17 December 2003



                                   WH SMITH PLC

              COMPLETION OF SALE OF US AIRPORTS RETAILING BUSINESS


Further to the announcement on 18 September 2003 of the sale of its US Airports
business, WH Smith PLC today announces the completion of the sale to the Hudson
Group.

                                    - ENDS -


Enquiries:


WH Smith PLC
Mark Boyle        Investor Relations        020 7514 9630
Louise Evans      Media Relations           020 7514 9624


Brunswick
Timothy Grey                                020 7404 5959



Note to Editors


The total consideration of $64m in respect of the US airports retailing business
consists of $39.5m cash and $24.5m of deferred consideration payable by way of
an interest bearing loan note with a 5% coupon.


WHSmith's US airport retailing business consists of 180 stores located in 23
airport locations together with certain assets and liabilities associated with
the US airports retailing business.






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