Holding in Company

Smith WH PLC
3 January 2001

 
Letter To:   Company Announcements Office

DISCLOSURE OF INTERESTS IN SHARES
THE PRUDENTIAL ASSURANCE COMPANY LIMITED

We have been advised (2 January 2001) of the following notifiable interests of
The Prudential Assurance Company Limited in WH Smith PLC Ordinary Shares of 55
5/9p:


Registered Holder                              Holding

MAGIM HSBC GIS NOM (UK) SALI                   130,000
PRUCLT HSBC GIS NOM (UK) PAC AC              5,442,899 
PRUCLT HSBC GIS NOM (UK) PPL AC              2,330,226

TOTAL                                        7,903,125        3.17%


Please note that The Prudential Assurance Company Limited is a subsidiary of
Prudential plc and that the holding detailed above is included in the notifiable
interest of Prudential plc (please refer to the announcement made by this office
dated 19 December 2000 concerning the notifiable interest of Prudential plc).

Letter From:   WHSmith PLC


Letter To:     WHSmith PLC

Companies Act 1985 (as amended) (the 'Act')
Disclosure of Interests in Shares

For the purpose of this and future notifications pursuant to Part VI of the 
Act, we write to inform you that with effect from close of business on 31
December 2000, the regulated business of M&G Investment Management Limited
('MAGIM') was transferred to Prudential Portfolio Managers Limited ('PPM'). The 
latter has today been renamed as M&G Investment Management Limited.
Consequently, you will observe in the current notification (and in all future
notifications henceforth) that the PPM name has in all instances been replaced
by that of M&G.

We also write to inform you that with effect from 28 December 2000, the life and
pensions business of M&G Life Assurance Company Limited and M&G Pensions and
Annuity Company Limited respectively was transferred to Scottish Amicable Life
plc. From the date hereof, all notifications will therefore identify Scottish
Amicable Life plc as the operator of all former M&G life end pension funds.

In view of the above, the schedule below detailing those interests currently
held by Prudential plc and certain of its subsidiary companies, which reflects
the recent changes to the investment management business of M&G. You should be
aware that all notifications will now be made by M&G Investment Management
Limited on behalf of all companies within the Prudential plc group of companies.

For the purpose of S210 of the Act, the address for those companies identified
in the schedule below is Laurence Pountney Hill, London EC4R 0HH.

In order to assist us to comply with our notification obligations under the
Banking Act, Insurance Companies Act and Investment Services Regulations, we 
would appreciate it if you would notify us of any future changes within your 
group structure relating to the formation, acquisition or disposal of any of the
following: (1) a bank, (ii) an insurance company and/or (iii) an authorised
investment firm.

Letter From:  M&G Investment Management Limited


Notifiable Position Report for SMITH WH  ORD GBX55.555555
as at 29 December 2000

Percentage holdings are calculated using issued share capital of 248,575,626 ORD
GBX55.555555 shares

             Registered Holder                      Holding      %  Total
                                                                    Notifiable
                                                                    Interest
Prudential plc                                    8,800,545    3.54

             M&G (LOMBARD ST) NOMS PPM              602,047
             MAGIM  HSBC GIS NOM(UK) SALI           130,000
             PRUCLT HSBC GIS NOM(UK)PAC AC        5,442,899
             PRUCLT HSBC GIS NOM(UK)PHL AC          295,373
             PRUCLT HSBC GIS NOM(UK)PPL AC        2,330,226

The Prudential Assurance Company Limited          7,903,125    3.17

             MAGIM  HSBC GIS NOM(UK)SALI            130,000
             PRUCLT HSBC GIS NOM(UK)PAC AC        5,442,899
             PRUCLT HSBC GIS NOM(UK)PPL AC        2,330,226