Holding in Company

Smith WH PLC
7 August 2000

                  DEALINGS BY SUBSTANTIAL SHAREHOLDERS


1)   NAME OF COMPANY

WH Smith Plc

2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

Prudential PLC

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 dated 3 August 2000 below

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 3 August 2000 below

5)   Number of shares/amount of stock acquired.

N/A

6)   ( N/A %) of issued Class

7)   Number of shares/amount of stock disposed

N/A

8)   ( N/A %) 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

7 August 2000

12)  Total holding following this notification

7,556,021
               
              
13)  Total percentage holding of issued class following this notification

3.01%

14)  Any additional information



15)  Name of contact and telephone number for queries

W J Thomas [phone]

16)  Name and signature of authorised company official responsible for 
     making this notification  

J M Taylor
Chairman

     Date of Notification ....7 August 2000


Letter to W H Smith Group plc
Date:  3 August 2000

Companies Act 1985
Disclosures of Interest in Voting Shares

In compliance with Part VI of the above Act, as amended, I inform you that, as a
result of recent purchases, the notifiable interest of Prudential plc, in the
following class of voting share in your company, is now as specified below.

                              NOTIFIABLES
                           POSITION REPORT
SEDOL :  0268530
CLIENT FUND REPORTING GROUP  :  PPMB
SMITH WH  0268530
ORD GBX55.555555

SHARES IN ISSUE  REGISTERED HOLDER                    CURRENT HOLDING HOLDING %

250,716,555    M&G (LOMBARD ST) NOMS FPM                  463,807
               PPMCLT HSBC GIS NOM(UK) SALI               115,306
               PRUCLT HSBC GIS NOM(UK) PAC AC           5,442,899
               PRUCLT HSBC GIS NOM(UK) PHL AC             247,301
               PRUCLT HSBC GIS NOM(UK) PPL AC           1,246,708
               PRUDENTIAL WORLD VALUE FUND                 40,000
250,716,555                                             7,556,021       3.01

Letter from PPM