Holding(s) in Company

WH Smith PLC
28 September 2006



                        NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF LISTED COMPANY

     WH SMITH PLC


2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

     STANDARD LIFE GROUP


3)   Please state whether notification indicates that it is 
     regarding the holding of the shareholder named in 2 above;
     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 ATTACHED LETTER BELOW DATED 27 SEPTEMBER 2006


4)   Name of the registered holder(s) and, if more than one holder, the 
     number of shares held by each of them.

     SEE ATTACHED LETTER BELOW DATED 27 SEPTEMBER 2006


5)   Number of shares/amount of stock acquired.

     N/A


6)   Percentage of issued Class (any treasury shares held by the
     listed company should not be taken into account when
     calculating percentage)




7)   Number of shares/amount of stock disposed

     N/A


8)   Percentage of issued Class (any treasury shares held by the
     listed company should not be taken into account when
     calculating percentage)





9)   Class of security

     ORDINARY SHARES OF 20 PENCE EACH


10)  Date of transaction

     N/A


11)  Date listed company informed

     28 SEPTEMBER 2006


12)  Total holding following this notification

     20,067,836

               
13)  Total percentage holding of issued class following this notification
     (any treasury shares held by the listed company should not be taken
     into account when calculating percentage)

     10.971%


14)  Any additional information





15)  Name of contact and telephone number for queries

     MISS A LAM [phone]


16)  Name and signature of duly authorised officer of the listed company
     responsible for making this notification


                              I HOUGHTON, COMPANY SECRETARY


     Date of Notification ... 28 SEPTEMBER, 2006




Letter to: WH Smith PLC
Dated: 27 September 2006

WH Smith PLC Ord GBP 0.2 shares

In terms of Part VI of the Companies Act 1985 (as amended), I have to inform you
on behalf of Standard Life Investments that on 26/09/06, Standard Life
Investments disposed of 72,258 shares on behalf of Standard Life Group, this
Decreased the total held as a notifiable interest (including material and non-
material interests) to 20,067,836 shares being 10.971% of the issued stock of
that class. 


           No. of shares.held                  Registered Name
               20,067,836                      Vidacos Nominees




From: Transaction Control
      Citigroup





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