Holding(s) in Company

Smith WH PLC
11 May 2006





             NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF LISTED COMPANY

WH SMITH PLC

2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

SILCHESTER INTERNATIONAL INVESTORS LIMITED

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 DATED 11 MAY 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 DATED 11 MAY 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 2 13/81 PENCE EACH


10)  Date of transaction

N/A


11)  Date listed company informed

11 MAY 2006

12)  Total holding following this notification

27,806,398

               
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)

15.36%


14)  Any additional information



15)  Name of contact and telephone number for queries


AMANDA LAM  [phone]


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

     Date of Notification .................   11 MAY 2006 .......




LETTER TO:  WH SMITH PLC
DATED:      11 MAY 2006

Silchester International Investors Limited ('Silchester') acts as an Investment
Manager for a number of commingled funds ('our Clients').  In acting for our
Clients, we are given full discretion over their investments, and are empowered
to vote on their behalf. However, we do not act as their Custodian and therefore
shares are not held in our name, but in the nominee name of our Clients'
Custodian bank.

In addition, Silchester holds 49.9% of the issued share capital of Sanderson
Asset Management Limited ('Sanderson') a UK limited company that also acts
as Investment Manager for a number of commingled funds and separate accounts.  
In acting for its clients, Sanderson are given full discretion over their
investments, and are empowered to vote on their behalf.  However, Sanderson do 
not act as its clients' Custodian and therefore shares are not held in 
Sanderson's name, but in the nominee name of Sanderson's client's Custodian 
bank.     

Silchester's share ownership in Sanderson does not allow Silchester to exercise
any direct or indirect control over Sanderson's investment strategy, philosophy
or implementation, the investments that Sanderson may purchase or sell on behalf
of its clients, or the manner in which Sanderson may vote proxies that arise
from its client investments.  However, Silchester is deemed to have an
'interest' in shares that Sanderson controls by virtue of Section 203(2)(b) of
the Companies Act 1985.

Recent purchases/sales of shares in your company, by Silchester on behalf of its
clients, have resulted in Silchester having an interest in the following shares
(also see attached):



SILCHESTER                                                           22,500,192

Recent purchases/sales of shares in your company by Sanderson on behalf of its
clients, have resulted in Sanderson having an interest in the following shares,
and Silchester having an interest over the same shares for the purposes of
Section 203(2)(b) of the Companies Act 1985 (also see attached):

SANDERSON                                                             5,306,206

Our records show that you have the following shares in that class:

WH SMITH PLC                                                        181,070,154


As such, Silchester has an interest over 15.36% of the shares of that class and,
of that, two of our clients control 7.99% and 3.39%.  This interest is being
notified in fulfillment of the obligations imposed by Section 198-202 of the
Companies Act 1985. Silchester does not have an interest mentioned in Section
208(5) of the Companies Act 1985 in any of the shares to which this notification 
relates.

Please note that the Takeover Panel has advised Silchester that it is not
required to report its Clients' shareholdings in aggregate with Sanderson for
purposes of the SARs.  In addition, the Takeover Panel has advised that
Silchester is not required to report its Client's shareholding in aggregate with
Sanderson for purposes of Rule 8.3 of the Takeover Code.



LETTER FROM:   ALISON RAVENSCROFT
               HEAD OF DEALING
               SILCHESTER




            SILCHESTER INTERNATIONAL INVESTORS LIMITED - CLIENT OWNERSHIP


Company:
WH SMITH PLC               Attention:       Ian Houghton

Share Class:               Address:         Greenbridge Road
ORDINARY                                    Swindon
                                            Wiltshire
                                            SN3 3RX

Issued Shares:     
181,070,154


SII Client Ownership:
22,500,192                Date:             11 May 2006


% of Shares 
12.43



SII ACCOUNT                                    NOMINEE        SILCHESTER      SILCHESTER     % HOLDING
                                                               VOTING          CURRENT        AT FUND
                                                               AUTHORITY       SHARE          LEVEL
                                                                               HOLDING

Silchester International Investors            Northern Trust      YES            6,130,703     3.39
  International Value Equity Group Trust      Company


Silchester International Investors Tobacco    Northern Trust      YES              979,903     0.54
  Free International Value Equity Trust       Company             


Silchester International Investors            Northern Trust      YES           14,475,526     7.99
  International Value Equity Trust            Company


The Calleva Trust                             Northern Trust      YES              914,060     0.50
                                              Company


TOTAL                                                                           22,500,192


Please refer to the following page for information on Sanderson Management
Limited's ('Sanderson's') client holdings.  Under the terms of Sanderson's
privacy policy, the names, addresses or other identifying information of
Sanderson's client accounts are not shared with Silchester employees.



                              SANDERSON ASSET MANAGEMENT - CLIENT OWNERSHIP


Company:
WH SMITH PLC               Attention:       Ian Houghton

Share Class:               Address:         Greenbridge Road
ORDINARY                                    Swindon
                                            Wiltshire
                                            SN3 3RX

Issued Shares:     
181,070,154

SAM Ownership:
5,306,206                  Date:             11 May 2006

% of Shares 
2.93


SAM ACCOUNT              NOMINEES                SANDERSON     SANDERSON     % HOLDING
                                                 VOTING        CURRENT       AT FUND
                                                 AUTHORITY     SHARE         LEVEL
                                                               HOLDING

BUST                     NORTHERN TRUST CO          YES         2,333,000     1.29
CAT                      PICTET & CIE               YES           109,000     0.06
DYN                      STATE STREET               YES            88,700     0.05
EUF                      STATE STREET               YES           317,026     0.18
GOLF                     BANK OF NEW YORK           YES            82,000     0.05
GRIT                     NORTHERN TRUST CO          YES           605,000     0.33
INGOT                    MELLON TRUST               YES           139,680     0.08
MINI                     STATE STREET               YES           230,400     0.13
OCEAN                    NORTHERN TRUST CO          YES           100,000     0.06
OVAL                     MELLON TRUST               YES           131,800     0.07
PEARL                    NORTHERN TRUST CO          YES            72,000     0.04
RAIN                     CITIGROUP                  YES           109,000     0.06
STAMP                    NORTHERN TRUST CO          YES            75,600     0.04
TIME                     BANK OF NEW YORK           YES            29,000     0.02 
TRAY                     NORTHERN TRUST CO          YES           533,000     0.29
WHEAT                    MELLON TRUST               YES           143,000     0.08
WINDY                    NORTHERN TRUST CO          YES            98,000     0.05
WOGAN                    NORTHERN TRUST CO          yes           110,000     0.06

TOTAL                                                           5,306,206


Under the terms of Sanderson Asset Management Limited's ('Sanderson's') privacy
policy, the names, addresses, or other identifying information of Sanderson's
client accounts are not shared with Silchester employees.




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