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

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 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

7,966,962
               
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)

4.40%

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

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


Letter to: Smith Wh

Smith Wh Ord GBP0.021605 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 10/05/2006, Standard Life
Investments acquired 731,745 shares on behalf of Standard Life Group.  This
increased the total held as a material interest to 7,966,962 shares being
4.40% of the issued stock of that class.

No. of shares held                              Registered Name

   7,966,962                                    Vidacos Nominees


Letter from: citigroup




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