Holding(s) in Company

Smith WH PLC
27 May 2004



                           SCHEDULE 10
 
             NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF COMPANY

WH SMITH PLC

2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

THE TRUSTEES OF BT PENSION SCHEME
BRITEL FUND TRUSTEES LIMITED

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 27 MAY 2004

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 27 MAY 2004

5)   Number of shares/amount of stock acquired.

N/A

6)   Percentage of issued Class


7)   Number of shares/amount of stock disposed

N/A

8)   Percentage 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

27 MAY 2004

12)  Total holding following this notification

10,267,820
               
13)  Total percentage holding of issued class following this notification

4.098%

14)  Any additional information



15)  Name of contact and telephone number for queries

A LAM 01793 562489

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

     Date of Notification ...  27 MAY 2004  .....................


Letter to WH Smith Plc 
                      DISCLOSURE OF MATERIAL INTEREST IN SHARES 
                          COMPANIES ACT 1985   SECTION 198.

Issued Capital 250,547,572
 
As at May 25, 2004 the following entities had a material interest(s) in shares
of WH Smith PLC.

The Trustees of BT Pension Scheme
BRITEL Fund Trustees Limited

Registered Holder   BriTel Fund Nominees Ltd      596,511  shares        0.238%
                    Chase Nominees Ltd (note)  11,007,980  shares        4.394%

                    Less stock on loan          1,336,651  shares        0.534%
                    Total Holding              10,267,820                4.098%

NB: Amount of shares on loan are deducted from Britel's holding, to amount to the
total holding.

Hermes Focus Asset Management Limited, as general partners of various 
partnerships managed by Hermes SLP Limited Lene Investors (UK) LCC

As partner in one or more of the partnerships

Registered Holder:   Chase Nominees Ltd   10,052,246 shares              4.012%   

Hermes Focus Asset Management Limited and Hermes SLP Limited are both 
subsidiaries of Hermes Pensions Management Limited which is ultimately owned by 
BriTel Fund Trustees Limited, a company controlled by the trustees of the BT 
Pension Scheme.

Note:  The notifiable interest arises either as controller of Hermes Focus Asset 
Management Limited and/or Hermes SLP Limited and/or as a partner in one or more 
of the partnerships.

From Hermes Administration

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