Holding(s) in Company

Smith WH PLC
22 March 2005

                           SCHEDULE 10
 
             NOTIFICATION OF MAJOR INTERESTS IN SHARES


1)   NAME OF COMPANY

     WH SMITH PLC

2)   NAME OF SHAREHOLDER HAVING A MAJOR INTEREST

     CO-OPERATIVE INSURANCE SOCIETY LIMITED

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 BELOW LETTER DATED 18 MARCH 2005

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

     SEE BELOW LETTER DATED 18 MARCH 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

     22 MARCH 2005

12)  Total holding following this notification

      5,776,728
               
13)  Total percentage holding of issued class following this notification

      3.20%

14)  Any additional information

     

15)  Name of contact and telephone number for queries

     MISS A LAM [phone]

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

     Date of Notification ...22 MARCH 2005.......



Letter to WH Smith Plc
Dated 18th March 2005


COMPANIES ACT 1986,(AS AMENDED) SECTIONS 198 TO 210A 
DISCLOSURE OF INTEREST IN SHARES


I refer to our recent telephone conversation and am writing to confirm that the
letter issued on the 15th March should be disregarded. I have noted below the
correct information and apologise for the inconvenience this has caused. 

In order to provide you with the most accurate position I have also include a
subsequent purchase made on the 17th March.


In accordance with the above provisions we hereby give you notice that the Co-
operative Insurance Society Limited holds, as beneficial owner 5,776,728 W H
Smith PLC shares at the close of business on 17th March 2005 this being equal
to 3.21% of the relevant issued share capital 180,554,196. The increase in our
percentage holding was as a result of the following transactions:

Date               Transaction type          Number of ordinary shares

15/03/05           Society Purchase           161,165 
17/03/05           Society Purchase           320,000     

 
Co-operative Insurance Society Limited holds the shares as beneficial owner.

Letter from Co-operative Insurance





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