Final Results - Part 3 - Amendment

SMITH (WH) GROUP PLC
29 October 1999


The issuer has made the following alteration to the
SMITH (WH) GROUP PLC - FINAL RESULTS - PART 3 announcement
released on 28 October 1999 at 07:02 under RNS No 7452p.

Under section 7 entitled Dividends, the final dividend will be paid on 28
January 2000 to shareholders registered at the close of business on 12 November
1999 and not 14 November 1999 as previously stated.