Stmnt re U.S. Events

Smith WH PLC
1 October 2001


WH Smith PLC

Impact of U.S. events on U.S. travel retail business

WHSmith announces that as a result of the tragic events of 11 September 2001,
there has been a material adverse impact on the short term trading performance
of its US travel retail business. This business currently operates 180 airport
stores and 393 hotel gift stores across the USA. Since 11 September, passenger
footfall in airports and occupancy rates in hotels have seen significant
reductions year on year.

Whilst we continue to evaluate the potential longer term impact of these
events, at this early stage it is not possible to assess with any degree of
certainty what the full effect on sales and profits in the current financial
year will be.

The Company will announce its preliminary results for the year ended 31 August
2001 on 18 October, and will update shareholders on developments at that time.


Enquiries:

WH Smith PLC                    
Richard Manhire, Investor       020 7514 9686
Relations
Louise Evans, Media Relations   020 7514 9624
Brunswick                       020 7404 5959
Tim Grey                        
Philippa Power                  

Notes to Editors

WHSmith USA Travel Retail operates 180 airport stores and 393 hotel gift
stores across the USA.  In the year to 31 August 2000, it generated sales of
£192 million (7% of the Group's total sales) and operating profit of £12
million (9% of the Group's total operating profit).  For the six months to 28
February 2001, the business  generated sales of £114 million and operating
profit of £6 million.