Re Cancellation of Shares

Smith WH PLC
31 May 2005

London, UK - 31 MAY 2005:  WH Smith PLC(LSE: SMWH), announces that the Company
has been granted an order of the High Court dated 18 May 2005 (the 'Order')
confirming the cancellation of the 169,072 5 3/4% cumulative preference shares
of the Company (the 'Cancellation').

The Order was registered by the Registrar of Companies on 20 May 2005 and, 
accordingly, the Cancellation has now taken effect.


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