Holding(s) in Company

Smith WH PLC
11 July 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 8TH JULY 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 8TH JULY 2005 

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

8TH JULY 2005

12)  Total holding following this notification

32,244,558
               
13)  Total percentage holding of issued class following this notification

17.86%

14)  Any additional information



15)  Name of contact and telephone number for queries

MISS A LAM
[phone]

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

     Date of Notification ....K E SWANN - DIRECTOR  8TH JULY 2005.....


Letter to WH Smith plc dated 8th July 2005

                SILCHESTER INTERNATIONAL INVESTORS LIMITED

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)(6) of the Companies Act 1985 (also see below):

SANDERSON                             3,982,366

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

WH SMITH PLC                          180,522,752

As such, Silchester has an interest over 17.86% of the shares of that class. 
One of Silchester's clients controls 9.98% of the shares of that class and 
another client controls 4.36%. 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.

Timothy J. Linehan. Compliance Officer




Company:           WH Smith Plc
Share Class:       ORD
Issued Shares:     180,522,752    
Total Interest:    32,244,558 
Total %            17.86

SILCHESTER INTERNATIONAL INVESTORS LIMITED                       SII Client %             Date: 7th July 2005
CLIENT OWNERSHIP                                                   15.66

SII Account Name                             Nominee                       Share Holding    Voting Authority

Silchester Int'l Investors
International Value Equity Group Trust       Northern Trust Co     4.36     7,871,703            YES

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

Silchester Int'l Investors
International Value Equity Trust             Northern Trust Co     9.98    18,016,749            YES

The Calleva Trust                            Northern rust Co      0.61     1,103,837            YES

                                                                           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                             SAM Client %             Date: 7th July 2005
CLIENT OWNERSHIP                                                    2.21

SAM Account Trading Name                      Nominee                       Share Holding    Voting Authority

BUST                                          Northern Trust Co     0.78     1,412,000            YES
GRIT                                          Northern Trust Co     0.34       605,000            YES
OCEAN                                         Northern Trust Co     0.04        68,000            YES
PEARL                                         Northern Trust Co     0.01        23,760            YES
RIVAL                                         Northern Trust Co     0.02        45,000            YES
STAMP                                         Northern Trust Co     0.04        75,600            YES
TRAY                                          Northern Trust Co     0.20       350,100            YES
WINDY                                         Northern Trust Co     0.05        98,000            YES
CAT                                           Pictet & Cie          0.05        82,000            YES
DYN                                           State Street          0.04        67,000            YES
EUF                                           State Street          0.18       317,026            YES
IVF                                           State Street          0.00             0            YES   
MINI                                          State Street          0.13       230,400            YES 
GOLF                                          Bank of New York      0.03        56,000            YES 
TIME                                          Bank of New York      0.02        29,000            YES  
INGOT                                         Mellon Trust          0.08       139,680            YES
OVAL                                          Mellon Trust          0.07       131,800            YES   
WHEAT                                         Mellon Trust          0.08       143,000            YES
RAIN                                          Citigroup             0.06       109,000            YES    

TOTAL                                                                        3,982,366



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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