Holding(s) in Company

Smith WH PLC
17 October 2005




             NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF LISTED COMPANY

     WH SMITH PLC

2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

     CO-OPERATIVE INSURANCE SOCIETY 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 DATED 14 OCTOBER 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 DATED 14 OCTOBER 2005

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

     17 OCTOBER 2005

12)  Total holding following this notification

     5,049,542
               
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)

     LESS THAN 3%

14)  Any additional information



15)  Name of contact and telephone number for queries

     MISS A LAM [phone]

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

                                I HOUGHTON, COMPANY SECRETARY
     Date of Notification ...   17 OCTOBER 2005



LETTER TO WH SMITH PLC
DATED 14 OCTOBER 2005


COMPANIES ACT 1985 (AS AMENDED) SECTIONS 198 TO 210A
DISCLOSURE OF INTEREST IN SHARES

In accordance with the above provisions we hereby give you notice that the Co-
operative Insurance Society Limited holds, as beneficial owner, 5,049,542 W H
Smith PLC shares at the close of business on 13th October 2005 this being equal
to 2.80% of the relevant issued share capital of 180,944,845.  The decrease in
our percentage holding was as a result of the following transaction:

Date           Transaction type         Number of ordinary shares

13/10/05       Sale                    700,000

Co-operative Insurance Society Limited holds the shares as beneficial owner.

From:  P M Pearson
       Systems & Reporting Manager
       Investment Accounts Department
       Co-operative Insurance







                      This information is provided by RNS
            The company news service from the London Stock Exchange