Holding(s) in Company

Smith WH PLC
27 May 2004

                           SCHEDULE 10
 
             NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF COMPANY

WH SMITH PLC

2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

DEVON COUNTY COUNCIL

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 27 MAY 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 27 MAY 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

27 MAY 2004

12)  Total holding following this notification

8,140,948
               
13)  Total percentage holding of issued class following this notification

3.25%

14)  Any additional information



15)  Name of contact and telephone number for queries

AMANDA LAM (01793 562489

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

     Date of Notification .......   27 MAY 2004 .................



Letter to WH Smith 


Disclosure of Material Interest in Shares 
Companies Act 1985 Section 198

I hereby inform you that as at 27-May-04 Devon County Council has a material
interest in the following shares in your company:

Registered Holder:            Chase Nominees Ltd.
Amount of Shares:             8,093,583 
Percentage of Holding:        3.230%

Please note that the County Council does not have a direct holding in the above 
mentioned shares but that it is an interested party in these shares by virtue of 
its relationship with Hermes Focus Asset Management Limited.

Please also note that in addition to the above holding, the County Council has 
separate interests in the following shares, in your company.

Registered Holder:     Phildrew Nominees Ltd (a/c Dev) 
Amount of Shares:      47,365 
Percentage of Holding: 0.019%
 
From Devon County Council



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