Holding in Company

Smith WH PLC
19 December 2000



                  DEALINGS BY SUBSTANTIAL SHAREHOLDERS


1)   NAME OF COMPANY

     WH SMITH PLC

2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

     PRUDENTIAL 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 19 DECEMBER 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 19 DECEMBER 2000

5)   Number of shares/amount of stock acquired.



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

     19 DECEMBER 2000

12)  Total holding following this notification

     8,800,545 
              
13)  Total percentage holding of issued class following this notification

     3.51%

14)  Any additional information



15)  Name of contact and telephone number for queries

     A LAM [phone]

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

     Date of Notification ...19 DECEMBER 2000


LETTER TO WH SMITH GROUP PLC, DATED 19 DECEMBER, 2000

Companies Act 1985 - Disclosures of Interests in Voting Shares

In compliance with Part VI of the above Act, as amended, I inform you that, as a
result of recent sales, the notifiable interest of Prudential Plc in the
following class of voting shares in your company, is now specified below:

NOTIFIABLES - POSITION REPORT                                  19-DEC-2000

SEDOL: 0268530    CLIENT FUND REPORTING GROUP: PPMB

                           Shares      Registered               Current  Holding
                           In Issue    Holder                   Holding     %
SMITH WH
0268530 ORD GBPX55.555555  250,851,492 M&G (LOMBARD ST)         602,047    0.24 
                                       NOMS FPM
                                       PPMCLT HSBC GIS NOM (UK)
                                       SALL                     130,000    0.05 

                                       PRUCLT HSBC GIS NOM (UK)
                                       PAC AC                 5,442,899    2.18
                                       PRUCLT HSBC GIS NOM (UK)
                                       PHL AC                   295,373    0.11
                                       PRUCLT HSBC GIS NOM (UK)
                                       PPL AC                 2,330,226    0.93 
                                                              8,800,545    3.51%
                           250,851,492
                                      
FROM M&G INVESTMENT MANGEMENT LIMITED