Holding in Company

Smith WH PLC
30 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 BELOW LETTER DATED 29 AUGUST 2000

4)   Name of the registered holder(s) and, if more than one holder, the 
     number of shares held by each of them.

SEE BELOW LETTER DATED 29 AUGUST 2000

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

30 AUGUST 2000

12)  Total holding following this notification

25,667,467
               
              
13)  Total percentage holding of issued class following this notification

10.24%

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

     Date of Notification ..30 AUGUST 2000.......


Letter to W H Smith plc dated dated 29 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, (together
with that of the funds which we manage for clients), in the following class of
voting share in your company, is now as specified below.

                    NOTIFIABLES                                29-AUG-2000
                  POSITION REPORT

SEDOL : 0268530   CLIENT FUND REPORTING GROUP : PPMI

SMITH WH
0268530 ORD GBX55.555555

SHARES IN ISSUE    REGISTERED HOLDER                  CURRENT HOLDING   HOLDING
                                                                           %
250,716,555       CHASE NOMINEES LTD A/C 3789               184,744
                  CHASE NOMS LT A/C 14914                 1,170,000
                  CHASE NOMS LTD                             59,000
                  CHASE NOMS LTD A/C 14915                  231,000
                  CLYDESDALE BK (H.OFF) NOMS LTD          1,830,500
                  CLYDESDALE BK NOMS LTD CHI              1,100,000
                  CLYDESDALE BK NOMS LTD ITRT             1,000,000
                  CLYDESDALE BK NOMS LTD MGB              3,796,217
                  CLYDESDALE BK NOMS LTD MGG              3,500,000
                  CLYDESDALE BK NOMS LTD MGH                769,000
                  CLYDESDALE BK NOMS LTD MGI                700,000
                  CLYDESDALE BK NOMS LTD MGT                 13,800
                  CLYDESDALE BK NOMS LTD RIT                800,000
                  ESMEE FAIRBAIRN CHARITABLE TST            180,000
                  GUERNSEY NOMS LTD GP470                    63,500
                  HENDERSON NOMINEES LTD                        845
                  M&G (LOMBARD ST) NOMS 705000              200,000
                  M&G (LOMBARD ST) NOMS FPM                 463,807
                  PACS GLOBAL EQUITIES (UK)                   3,600
                  PPMCLT HSBC GIS NOM(UK) SALI              130,000
                  PRUCLT HSBC GIS NOM(UK) PAC AC          5,442,899
                  PRUCLT HSBC GIS NOM(UK) PHL AC            295,373
                  PRUCLT HSBC GIS NOM(UK) PPL AC          2,064,226
                  PRUCLT HSBC GIS NOM(UK) SAL AC             65,407
                  PRUDENTIAL TRUSTEE CO LTD                   4,449
                  PRUDENTIAL WORLD VALUE FUND                40,000
                  SCOT AM MANAGED INDEX TRUST                 5,600
                  THE BANK OF N.Y (NOMS) LTD              1,553,500

250,716,555                                              25,667,467    10.24


Letter from M&G Investment Management Limited, 
for and on behalf of Prudential plc.