Holding in Company

Smith WH PLC
3 October 2000

                  DEALINGS BY SUBSTANTIAL SHAREHOLDERS


1)   NAME OF COMPANY

      WH SMITH PLC

2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

      CGNU PLC

3)   Please state whether notification indicates that it is in respect of 
     holding of the Shareholder named in 2 above or in respect of a 
     non-beneficial interest or in the case of an individual holder if it is a
     holding of that person's spouse or children under the age of 18

     SEE LETTER BELOW DATED 2 OCTOBER 2000

4)   Name of the registered holder(s) and, if more than one holder, the 
     number of shares held by each of them.

     SEE LETTER BELOW DATED 2 OCTOBER 2000

5)   Number of shares/amount of stock acquired.

     N/A

6)   ( N/A %) of issued Class

7)   Number of shares/amount of stock disposed

     N/A

8)   ( N/A %) of issued Class


9)   Class of security

      ORDINARY SHARES OF 55 5/9 PENCE EACH

10)  Date of transaction

      N/A

11)  Date company informed

      3 OCTOBER 2000

12)  Total holding following this notification

      7,033,086
               
              
13)  Total percentage holding of issued class following this notification

      LESS THAN 3%

14)  Any additional information



15)  Name of contact and telephone number for queries

      C A WHITE [phone]

16)  Name and signature of authorised company official responsible for 
     making this notification

                             J A WARREN

     Date of Notification    3 OCTOBER 2000


LETTER TO W H SMITH PLC
2 OCTOBER 2000

W H SMITH PLC (THE 'COMPANY')

This notification supersedes our previous notification to you dated 7 September
2000.

This notification relates to issued ordinary shares of 55.555555p each in the
capital of the Company (the 'shares') and is given in fulfilment of the
obligations imposed by sections 198 to 202 of the Companies Act 1985 (the
'Act').

Notification on behalf of CGNU PLC

CGNU PLC no longer have a notifiable interest in the shares.

LETTER FROM CGNU PLC


W H SMITH PLC
2 October 2000


APPENDIX


REGISTERED HOLDERS                         NUMBER OF SHARES HELD

BNY (Nominees) Ltd                               5,900 (Material)
BNY Norwich Union Nominees Ltd                 161,591 (Material)
Chase GA Group Nominees Ltd                  4,268,275 (Material)
CUIM Nominee Ltd                             2,597,320 (Material)



TOTAL PERCENTAGE INTEREST OF CGNU PLC:  2.81%
ISSUED SHARE CAPITAL ON WHICH THIS NOTIFICATION IS BASED: 250,761,932