Holding(s) in Company

Smith WH PLC
12 April 2005

                           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 12 APRIL 2005

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 12 APRIL 2005

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 2 13/81 PENCE EACH

10)  Date of transaction

     N/A

11)  Date company informed

     12 APRIL 2005

12)  Total holding following this notification

     5,366,685
               
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

     AMANDA LAM     [phone]

16)  Name and signature of authorised company official responsible for 
     making this notification
                               I HOUGHTON
                               COMPANY SECRETARY
     
     Date of Notification      12 APRIL 2005


LETTER TO: WH SMITH PLC
DATED: 12 APRIL 2005

Disclosure of Material Interest in Shares
Companies Act 1985 Section 198

I hereby inform you that as at 8 April 2005 Devon County Council has a material
interest in the following shares in your company:

Registered Holder: Chase Nominees Ltd (A/c Hermes Focus Asset Management Ltd) 
Amount of Shares:        5,332,583 
Percentage of Holding:     2.954%

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 a
separate interest in the fallowing shares in your company.

Registered Holder: Chase Nominees Ltd (A/c UBS Global Asset Management Ltd) 
Amount of Shares:        34,102 
Percentage of Holding:    0.019%

FROM: DEVON COUNTY COUNCIL


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