Statement re Possible Offer

Smith WH PLC
18 April 2004

18 April 2004


                             For immediate release

                                  WH Smith PLC

        Statement regarding preliminary approach about a possible offer

WH Smith PLC ('WH Smith' or the 'Company') today announces that it has received
a preliminary approach from Permira regarding a possible offer for all of the
issued and to be issued ordinary share capital of WH Smith at 375p in cash with
a partial equity alternative in the bidding entity.  The Company has had a
preliminary discussion with Permira seeking clarification of its proposal.

Shareholders should note that, as the approach is preliminary and there are a
number of pre-conditions to the making of any offer, there can be no certainty
that an offer for the Company will be made.

Following her appointment as Group CEO, Kate Swann has been working on an
operational and financial review of the Company which is well in train. She will
be providing an update to shareholders on progress at the Company's Interim
Results announcement on Thursday 22nd April.

A further announcement will be made in due course.

Enquiries:

WH Smith PLC

Mark Boyle               Investor Relations                       020 7514 9630
Louise Evans             Media Relations                          020 7514 9624
Tim Grey                 Brunswick                                0207 404 5959




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