Holding(s) in Company

Smith WH PLC
30 January 2003


                  DEALINGS BY SUBSTANTIAL SHAREHOLDERS


1)   NAME OF COMPANY

WH SMITH PLC

2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

LEGAL & GENERAL GROUP 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 29 JANUARY 2003

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 29 JANUARY 2003

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

29 JANUARY 2003

12)  Total holding following this notification

7,923,365
               
13)  Total percentage holding of issued class following this notification

3.17%

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

J A WARREN
DIRECTOR
    
     Date of Notification ...30 JANUARY 2003.........




LETTER TO: WH SMITH PLC

LETTER DATED 29 JANUARY 2003


Disclosure of Interest in shares

In accordance with our responsibilities under the Companies Act 1985, we wish to
notify you of Legal & General Plc's current holding in your shares. These
holdings are not subject to a concert party and will be registered as follows:

Material Interest

HSBC Global Custody Nominee (UK) Ltd A/c 775245         1,192,192
HSBC Global Custody Nominee (UK) Ltd A/c 130007            68,285
HSBC Global Custody Nominee (UK) Ltd A/c 357206         5,942,920
HSBC Global Custody Nominee (UK) Ltd A/c 866203           343,500
HSBC Global Custody Nominee (UK) Ltd A/c 904332            21,800
HSBC Global Custody Nominee (UK) Ltd A/c 916681            13,100
HSBC Global Custody Nominee (UK) Ltd A/c 754612           100,000
HSBC Global Custody Nominee (UK) Ltd A/c 360509           241,568

                                                        7,923,365      3.17%

Please note that this percentage is based on our understanding that your issued 
share capital is 249,899,308 which is the figure quoted by Exshare.


LETTER FROM: LEGAL & GENERAL INVESTMENT MANAGEMENT LIMITED



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