Holding(s) in Company

Smart(J.)&Co(Contractors) PLC
24 October 2006





J SMART & CO (CONTRACTORS) PLC
28 CRAMOND ROAD SOUTH
EDINBURGH
EH4 6AB


Company Number: SC25130


OCTET INVESTMENTS LTD

We write to inform you that we have received a letter from EFG Harris Allday
informing us that Octet Investments Ltd now hold 324,480 shares in our Company.




Andrew D. McClure
Company Secretary
24 October 2006





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