Completion of sale

Smith WH PLC
01 June 2004



                                                                     1 June 2004


                                  WH SMITH PLC
            COMPLETION OF SALE OF ASIA PACIFIC RETAILING BUSINESSES


Further to the announcement on 23 April 2004 regarding the sale of its Asia
Pacific (ASPAC) Retailing businesses, WH Smith PLC today announces the
completion of the sale to Pacific Equity Partners for Aus$115m in cash.


WH Smith PLC also announces today that agreement (subject to certain conditions)
has been reached to sell its interests in Singapore to TimesNewsLink Singapore
for Sing $0.8m. The sale marks the exit of the Company from the Asia Pacific
region.

                                     -ENDS-

Enquiries:


WH Smith PLC

Mark Boyle                         Investor Relations              020 7514 9630

Louise Evans                       Media Relations                 020 7514 9624

Brunswick

Louise Charlton                                                    020 7404 5959

Tom Buchanan


Note to Editors


WHSmith's Asia Pacific retailing businesses consists of 105 Angus & Robertson
stores in Australia, 72 Whitcoulls stores in New Zealand and 29 WHSmith branded
stores throughout the region. WHSmith acquired the Angus & Robertson and
Whitcoulls businesses from the Blue Star Consumer Retailing Group for £38m in
cash in June 2001.


More information about WHSmith is available at www.whsmithplc.com


                      This information is provided by RNS
            The company news service from the London Stock Exchange