Holding(s) in Company

Smith WH PLC
02 August 2006



             NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF LISTED 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 
     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 LETTER BELOW DATED 31 JULY 2006

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 JULY 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

2 AUGUST 2006

12)  Total holding following this notification

19,470,192

               
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)

10.75%


14)  Any additional information



15)  Name of contact and telephone number for queries


AMANDA LAM  
[phone]


16)  Name and signature of duly authorised officer of the listed company
     responsible for making this notification

     A J H STEWART, DIRECTOR

     Date of Notification

     2 AUGUST 2006




Letter to      WH SMITH PLC
Letter Dated   31 JULY 2006

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.

Silchester previously disclosed its holding in your company jointly with shares
controlled by Sanderson Asset Management Limited ('Sanderson') for the purposes 
of Section 198 of the Companies Act 1985.  These disclosures were required 
because, prior to 28th July 2006, Silchester was deemed to have an 'interest'
in shares that Sanderson controls by virtue of Section 203(2)(b) of the 
Companies Act 1985 due to Silchester's control of more than one-third of the 
voting capital of Sanderson.  On 28th July 2006, Sanderson amended its Articles
to limit Silchester's voting rights in Sanderson to 19.9%.

Due to this change in structure, Silchester is no longer required to jointly
disclose shares in your company under Section 198 of the Companies Act of 1985.  
Silchester, as at the close of business on 28th July 2006, has an interest in
the following shares (also see below):

SILCHESTER                                                           19,470,192

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

WH SMITH PLC                                                        181,100,448


For your information, we exercise control over 10.75% of the shares of that
class and, of that, one of our clients controls 6.91%.


Letter from SILCHESTER INTERNATIONAL INVESTORS LIMITED




            SILCHESTER INTERNATIONAL INVESTORS LIMITED - CLIENT OWNERSHIP


Company:
WH SMITH PLC               Attention:       Ian Houghton

Share Class:               Address:         Greenbridge Road
ORDINARY                                    Swindon
                                            Wiltshire
                                            SN3 3RX

Issued Shares:     
181,100,448

SII Client Ownership:
19,470,192                Date:             31 July 2006


% of Shares 
10.75



SII ACCOUNT                                   NOMINEE          SILCHESTER      SILCHESTER    % HOLDING
                                                               VOTING          CURRENT       AT FUND
                                                               AUTHORITY       SHARE         LEVEL
                                                                               HOLDING

Silchester International Investors            Northern Trust      YES           5,302,703     2.93
  International Value Equity Group Trust      Company

Silchester International Investors Tobacco    Northern Trust      YES             847,903     0.47
  Free International Value Equity Trust       Company             

Silchester International Investors            Northern Trust      YES          12,520,526     6.91
  International Value Equity Trust            Company

The Calleva Trust                             Northern Trust      YES             799,060     0.44
                                              Company

TOTAL                                                                           19,470,192


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