Holding(s) in Company

Smith WH PLC
31 August 2004

                                   SCHEDULE 10
      
                     NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF COMPANY    

     WH SMITH PLC

2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

     FIDELITY INTERNATIONAL 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 31 AUGUST 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 31 AUGUST 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

     31 AUGUST 2004


12)  Total holding following this notification

     15,113,791
               

13)  Total percentage holding of issued class following this notification

     6.03%


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

     I HOUGHTON, COMPANY SECRETARY

     Date of Notification      31 AUGUST 2004




LETTER TO:   SMITH (WH) PLC
DATED:       31 August 2004


Enclosed are amended notifications of disclosable interests under the U.K.
Companies Act 1985.  Please note that while this information details the
disclosable interests of more than one entity, the enclosed disclosure
constitutes separate notifications of interest which have been combined solely
for purposes of clarity and efficiency.  It is not intended to indicate that any
of these entities act as a group or in concert with respect to these interests.

These disclosures are made in the interests of conformity with the Companies
Act.  The Interest detailed herein was acquired solely for investment purposes. 
For disclosure purposes, holdings should be represented as Fidelity
International Limited (FIL) and its direct and indirect subsidiaries, being non-
beneficial holders.

LETTER FROM:    FIDELITY INVESTMENTS


Amendment # 31

NOTIFICATIONS UNDER SECTIONS 198 TO 202 -- U.K. COMPANIES ACT

1.     Company in which shares are held:    SMITH (WH) PLC

2.     Notifiable Interest:   ORDINARY SHARES

           (A) FMR Corp.
               82 Devonshire Street
               Boston, MA 02109

               Parent holding company of Fidelity Management & Research Company
               (FMRCO), investment manager for US mutual funds, and Fidelity 
               Management Trust Company (FMTC), a US state chartered bank which
               acts as a trustee or investment manager of various pension and
               trust accounts. (See Schedule A for listing of Registered 
               Shareholders and their holdings).

          (B)  Fidelity International Limited (FIL)
               P.O.Box HM 670
               Hamilton HMCX, Bermuda

               Parent holding company for various direct and indirect 
               subsidiaries, including Fidelity Investment Services Ltd. (FISL)
               and Fidelity Pension Management (FPM), investment managers for
               various non-US investment companies and institutional clients.
               (See Schedule A for listing of Registered Shareholders and their
               holdings.)

3.     The notifiable interests also comprise the notifiable interest of:

               Mr Edward C. Johnson 3d
               82 Devonshire Street
               Boston, MA 02109

       A principal shareholder of FMR Corp. and Fidelity International Limited.

4.     The notifiable interests include interest held on behalf of authorized
       unit trust schemes in the U.K., notwithstanding the exemption from 
       reporting pursuant to Section 209 (1)(h) of the Companies Act 1985.

5.     These notifications of disclosable interests constitute separate
       notifications of interest in the shares and are combined solely for 
       the purposes of clarity and efficiency. Nothing herein should be taken 
       to indicate that FMR Corp. and its direct and indirect subsidiaries, 
       Fidelity International Limited and its direct and indirect subsidiaries 
       or Mr. Edward C. Johnson 3d act as a group or in concert in 
       respect of the disclosed interests, or that they are required to submit 
       these notifications on a joint basis.

6.     The disclosable interests arise under section 208(4)(b) of the Act,
       namely where a person, not being the registered holder, is entitled
       to exercise a right conferred by the holding of the shares or to 
       control the exercise of such rights, or under section 203 of the Act
       respectively.



Schedule A                                                      Amendment # 31

Security: Smith (WH) Plc


        SHARES HELD    MANAGEMENT        NOMINEE/REGISTERED NAME
                        COMPANY

             52,756       FIL     Bank of New York Total
            206,606       FIL     Bank of New York Brussels Total
             97,100       FIL     Bank of New York Europe Total
            333,400       FIL     Bank of New York London Total
             26,400       FIL     Bankers Trust Total
             33,940       FIL     Citibank Total
            368,218       FIL     Clydesdale Bank (Head Office) Nominees Limited Total
             69,560       FIL     Deutsche Bank Total
             91,200       FIL     HSBC Client Holdings Nominee (UK) Limited Total
            414,375       FIL     JP Morgan Total
             36,400       FIL     Mellon Bank Total
            189,629       FIL     Morgan Stanley Total
            481,859       FIL     Northern Trust Total
             47,000       FIL     Northern Trust London Total
            375,528       FIL     Nortrust Nominees Ltd Total
            480,650       FIL     RBS Trust Bank Total
             27,300       FIL     State Street Bank & Trust Total
            158,600       FIL     State Street Nominees Ltd Total
            413,094      FISL     Chase Manhattan Bank London Total
          7,907,257      FISL     Clydesdale Bank (Head Office) Nominees Limited Total
          2,240,900      FMRCO    Chase Nominees Limited Total
            504,400      FMRCO    State Street Nominees Limited Total
            250,400       FPM     Bank of New York Europe Total
             22,700       FPM     BT Globenet Nominees Ltd Total
            159,390       FPM     Citibank Total
             58,000       FPM     MSS Nominees Ltd Total
             67,129       FPM     RBS Trust Bank Total
         15,113,791               Grand Total Ordinary Shares 


Current ownership percentage:             6.03%

Shares in issue:                          250,559,907

Change in holdings since last filing:     +2,488,800 ordinary shares



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