Holding(s) in Company

WH Smith PLC
10 October 2006




                  NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF LISTED COMPANY

     WH SMITH PLC


2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

     STANDARD LIFE GROUP


3)   Please state whether notification indicates that it is 
     regarding the holding of the shareholder named in 2 above;
     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 ATTACHED LETTER DATED 10 OCTOBER 2006


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

     SEE ATTACHED LETTER DATED 10 OCTOBER 2006


5)   Number of shares/amount of stock acquired.

     N/A


6)   Percentage of issued Class (any treasury shares held by the
     listed company should not be taken into account when
     calculating percentage)



7)   Number of shares/amount of stock disposed

     N/A


8)   Percentage of issued Class (any treasury shares held by the
     listed company should not be taken into account when
     calculating percentage)



9)   Class of security

     ORDINARY SHARES OF 20 PENCE EACH


10)  Date of transaction

     N/A


11)  Date listed company informed

     10 OCTOBER 2006


12)  Total holding following this notification

     10,563,237

               
13)  Total percentage holding of issued class following this notification
     (any treasury shares held by the listed company should not be taken
     into account when calculating percentage)

     5,775%


14)  Any additional information



15)  Name of contact and telephone number for queries

     MISS A LAM [phone]


16)  Name and signature of duly authorised officer of the listed company
     responsible for making this notification

                              I HOUGHTON, COMPANY SECRETARY


     Date of Notification ... 10 OCTOBER, 2006





Letter to: WH Smith PLC
Dated: 10 October 2006


WH Smith PLC Ord GBP .2 shares

In terms of Part VI of the Companies Act 1985 (as amended), I have to inform
you on behalf of Standard Life Investments that on 06/10/06, Standard Life
Investments disposed of 515,094 shares on behalf of Standard Life Group. This
decreased the total held as a material interest to 10,563,237 shares being 
5.775% of the issued stock of that class.


       Total No. of shares held                         Registered Name

            16,357,619                                  Vidacos Nominees

  (This is made up of the above
   mentioned Material Holdings of
   10,563,237 with the remaining
      balance as Non Material)



Letter From: Transaction Control
             Citigroup




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