Holding(s) in Company

Smith WH PLC
31 October 2005

                                SCHEDULE 10
 
             NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF 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 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 31 OCTOBER 2005 

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 31 OCTOBER 2005 

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 company informed

31 OCTOBER 2005

12)  Total holding following this notification

32,588,571
               
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)

18.01%

14)  Any additional information



15)  Name of contact and telephone number for queries

C A WHITE 
[phone]

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

                              I HOUGHTON, COMPANY SECRETARY
     Date of Notification     31 OCTOBER 2005




Letter to WH Smith plc 
dated 31 October 2005

               

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 an
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 clients' 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 below):

SILCHESTER                                             28,262,192

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 below):

SANDERSON                                               4,326,379

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

WH SMITH PLC                                          180,952,584

As such, Silchester has an interest over 18.01% of the shares of that class and,
of that, two of our clients control 9.94% and 4.35%.  This interest is being
notified in fulfillment of the obligations imposed by Sections 198-202 of the
Companies Act 1985. Silchester does not have an interest mentioned in Section
2O8(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 Clients' shareholdings in aggregate 
with Sanderson for purposes of Rule 8.3 of the Takeover Code.



ALISON RAVENSCROFT
Head of Dealing



     SILCHESTER INTERNATIONAL INVESTORS LIMITED - CLIENT OWNERSHIP


Company:           
WH Smith Plc

Share Class:       
ORDINARY

Issued Shares:     
180,952,584

SII Client Ownership:
28,262,192

% of Shares                                      Date: 31 October 2005
15.62


                                                                                        Silchester
SII Account                                                             Silchester      Current     
                                                                        Voting          Share         % Holding at
                                             Nominee                    Authority       Holding       Fund Level
Silchester Int'l Investors
International Value Equity Group Trust       Northern Trust Company     YES             7,871,703     4.35         

Silchester Int'l Investors Tobacco Free
International Value Equity Trust             Northern Trust Company     YES             1,269,903     0.70         

Silchester Int'l Investors
International Value Equity Trust             Northern Trust Company     YES            17,992,526     9.94         

The Calleva Trust                            Northern rust Company      YES             1,128,060     0.62        

TOTAL                                                                                  28,262,192

Please refer below for information on Sanderson Asset 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 LIMITED - CLIENT OWNERSHIP                       

Company:           
WH Smith Plc

Share Class:       
ORDINARY

Issued Shares:     
180,952,584

SAM Client Ownership:
4,326,379

% of Shares                                      Date: 31 October 2005
2.39

                                                         Sanderson    % 
                                           Sanderson     Current      Holding at
                                           Voting        Share        Fund
SAM Account        Nominee                 Authority     Holding      Level

BUST               Northern Trust Co       YES           1,474,200    0.81      
CAT                Pictet & Cie            YES             109,000    0.06    
DYN                State Street            YES              67,000    0.04        
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              68,000    0.04                    
OVAL               Mellon Trust            YES             131,800    0.07
PEARL              Northern Trust Co       YES              72,000    0.04            
RAIN               Citigroup               YES             109,000    0.06
RANGER             Northern Trust Co       YES              34,000    0.02
STAMP              Northern Trust Co       YES              75,600    0.04
SURF               Northern Trust Co       YES              58,000    0.03
TIME               Bank of New York        YES              29,000    0.02
TOXIC              Northern Trust Co       YES              23,573    0.01
TRAY               Northern Trust Co       YES             350,100    0.19             
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                                                    4,326,379




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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