Holding(s) in Company

WH Smith PLC
06 October 2006


             NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF LISTED COMPANY

     WH SMITH PLC

2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

     ORBIS INVESTMENT MANAGEMENT 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 5 OCTOBER 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 5 OCTOBER 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

     6 OCTOBER 2006

12)  Total holding following this notification

     NOT KNOWN
               
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)

     LESS THAN 3%

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            6 OCTOBER 2006



LETTER TO WH SMITH PLC
DATED 5 OCTOBER 2006


                       Notification under the Companies Act 1985

Pursuant to Sections 198-202 of the Companies Act 1985, I am writing on behalf
of Orbis Investment Management Limited ('OIML') to inform you that OIML and the
collective investment schemes it manages no longer have a notifiable interest
in the ordinary shares of WH Smith PLC.

FROM:  ORBIS INVESTMENT MANAGEMENT LIMITED





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