Holding(s) in Company

Smith WH PLC
26 January 2004

                           SCHEDULE 10
 
             NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF COMPANY

     WH SMITH PLC


2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

     LEGAL & GENERAL GROUP 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 BELOW DATED 23 JANUARY 2004


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 23 JANUARY 2004


5)   Number of shares/amount of stock acquired.

     N/A


6)   Percentage of issued Class


7)   Number of shares/amount of stock disposed

     N/A

8)   Percentage 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

     23 JANUARY 2004


12)  Total holding following this notification

     7,391,803

               
13)  Total percentage holding of issued class following this notification

     LESS THAN 3% 


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
     COMPANY SECRETARY

     Date of Notification ........................26 JANUARY 2004


To: WH Smith Plc
Dated: 23 January, 2004

Disclosure of Interest in shares Under section 198

Consequent upon a transfer out of management of 240,425 shares on the 21 January 
2004, Legal & General Group Plc companies are now the beneficial owners of the
following number of shares which are not subject to a concert party and will be 
registered as follows:
 
Material Interest

HSBC Global Custody Nominee (UK) Ltd A/C 914945           92,253
HSBC Global Custody Nominee (UK) Ltd A/C 775245        1,065,089
HSBC Global Custody Nominee (UK) Ltd A/C 357206        5,542,093
HSBC Global Custody Nominee (UK) Ltd A/C 866203          343,500
HSBC Global Custody Nominee (UK) Ltd A/C 904332           21,800
HSBC Global Custody Nominee (UK) Ltd A/C 916681           13,100
HSBC Global Custody Nominee (UK) Ltd A/C 360509          313,968
 
                                                       7,391,803    2.95%

Please note that this percentage is based on our understanding that your issued 
share capital is 250,543,464 which is the figure quoted by Exshare.

From: Legal & General Investment Management Limited




                      This information is provided by RNS
            The company news service from the London Stock Exchange