Holding(s) in Company

Smith WH PLC
18 June 2004


                                SCHEDULE 10
 
                  NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF COMPANY

     WH SMITH PLC

2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

     CREDIT SUISSE FIRST BOSTON 

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 17 JUNE 2004

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 17 JUNE 2004

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 55 5/9 PENCE EACH

10)  Date of transaction

     N/A

11)  Date company informed

     17 JUNE 2004

12)  Total holding following this notification

     8,425,783
               
13)  Total percentage holding of issued class following this notification

     3.4%

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      18 JUNE 2004





Letter to: WH Smith plc
Dated: 17 June 2004
 

WH Smith plc (the 'Company')

This notification relates to the ordinary shares of the Company (the
'shares') and is given in fulfilment of the obligations imposed under Section
198 of the Companies Act 1985 (the 'Act').

We hereby notify you that on 15 June 2004, following disposals, CSFB (as
defined below) holds the following interests in the issued share capital of the
Company:   

     1. Credit Suisse First Boston Equities Limited ('CSFBEq'): 8,413,011 
        shares. This includes 129,500 shares in which CSFBEq is interested under 
        Section 208(5) of the Act by virtue of the right to redelivery of 
        equivalent securities under stock lending arrangements.
 
     2. Credit Suisse First Boston International ('CSFBI'): 12,772 shares.

     3. Credit Suisse First Boston (Europe) Limited ('CSFBEL'); 129,500 shares 
        CSFBEL is interested in these shares under Section 208(5) of the Act by 
        virtue of the right to redelivery of equivalent securities under stock 
        lending arrangements. CSFBEL borrowed these shares from CSFBEq.  

CSFB now holds a total interest of 8,425,783 shares (including the 129,500 
shares lent by CSFBEq to CSFBEL), being equivalent to approximately 3.4% of the 
issued share capital of the Company.
                             
CSFBEq, CSFBI and CSFBEL are members of the Credit Suisse First Boston group of 
companies. Those group companies which are direct or indirect holding companies 
of CSFBEq, CSFBI and CSFBEL are, under the terms of section 203 of the Act, each 
interested by attribution in any shares in which CSFBEq, CSFBI and CSFBEL are 
interested.


From: Credit Suisse First Boston Equities Limited


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