Holding(s) in Company

Smith WH PLC
2 December 2004


                                 SCHEDULE 10
 
                  NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF COMPANY

     WH SMITH PLC


2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

     STANDARD LIFE GROUP


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 2 DECEMBER 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 2 DECEMBER 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 2 13/81 PENCE EACH


10)  Date of transaction

     N/A


11)  Date company informed

     2 DECEMBER 2004


12)  Total holding following this notification

     9,805,884
               

13)  Total percentage holding of issued class following this notification

     5.434%


14)  Any additional information



15)  Name of contact and telephone number for queries

     MISS A LAM
     01793 562489

16)  Name and signature of authorised company official responsible for 
     making this notification

     Date of Notification      2 DECEMBER 2004  


To WH Smith PLC

WH Smith Ord GBP 0.021605 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 01/12/04, Standard Life 
Investments purchased 819,885 shares on behalf of Standard Life Group, this 
increased the total held as a material interest to 9,805,884 shares being 5.434% 
of the issued stock of that class.

                    No of shares held                 Registered Name
                    -----------------                 ---------------

                       9,805,884                      Vidacos Nominees

From Citigroup


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