Holding(s) in Company

Smith WH PLC
19 April 2002


                  DEALINGS BY SUBSTANTIAL SHAREHOLDERS


1)   NAME OF COMPANY

     WH SMITH PLC

2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

     STANDARD LIFE INVESTMENTS

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 BELOW DATED 19 APRIL 2002

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

     SEE LETTER BELOW DATED 19 APRIL 2002

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

     19 APRIL 2002

12)  Total holding following this notification

     9,953,953
               
13)  Total percentage holding of issued class following this notification

     3.98%

14)  Any additional information



15)  Name of contact and telephone number for queries

     A LAM    [phone]

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

     I HOUGHTON
     SECRETARY

     Date of Notification ....19 APRIL 2002....................



Letter to W H Smith
19 April 2002

Ord GBP55.555 shares

In terms of Part V of the Companies Act 1989, Section 134, I have to inform you
that on 17/04/02, Standard Life Investments sold 52,602 shares on behalf of
Standard Life Group, this decreased the total held as a material interest to
9,953,953 shares being 3.989% of the issued stock of that class. 

No. of sharer held                             Registered Name

     9,953,953                             Stanlife Nominees Limited


Letter from Lynne McWilliams
Standard Life Investments



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