Holding(s) in Company

Smith WH PLC
23 February 2005


                           SCHEDULE 10
 
             NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF COMPANY

     WH SMITH PLC


2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

     STANDARD LIFE GROUP


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


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


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

     23 FEBRUARY 2005


12)  Total holding following this notification

     8,900,891

               
13)  Total percentage holding of issued class following this notification

     4.931%


14)  Any additional information




15)  Name of contact and telephone number for queries

     MISS A LAM
     01793 562489


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


     Date of Notification       23 FEBRUARY 2005


LETTER TO:  WH SMITH PLC
            23 February 2005

WH Smith plc Ord GBP0.021605 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 22/02/05, Standard Life
Investments disposed of 138,939 shares on behalf of Standard Life Group. This
decreased the total held, as a material interest to 8,900,891 shares being
4.931% of the issued stock of that class.               
No. of shares held                                               Registered Name

8,900,891                                                       Vidacos Nominees

From:  Citigroup


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            The company news service from the London Stock Exchange