Holding(s) in Company

Smith WH PLC
5 February 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 4 FEBRUARY 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 4 FEBRUARY 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

5 FEBRUARY 2004

12)  Total holding following this notification

7,720,049
               
13)  Total percentage holding of issued class following this notification

3.08%

14)  Any additional information



15)  Name of contact and telephone number for queries

A LAM 01793 562489

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

     Date of Notification .... 5 FEBRUARY 2004 ...................


Letter to WH Smith


Disclosure of Interest in Shares Under Section 198

Consequent upon a transfer into management of 328,246 on the 21 January 
2004, please find below the details of the notifiable interest of Legal & 
General Group Plc and/or its subsidiaries in the relevant share capital of
your company:

 
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        5,870,339
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
 
                                                       7,720,049   3.08%

We currently have a notifiable interest in 7,720,049 shares which we 
understand represents 3.08% of that class of your share capital calculated on
an issued share capital of 250,543,464.

Helen Tasker
Authorised Signatory


Lee Toms
Authorised Signatory





END


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