Item 8.01 Other Events.
In connection with the acquisition of W-H Energy Services, Inc. ("W-H"), Smith International, Inc. ("Smith") is providing certain information related to the historical operations of W-H in order to update our previous filings with the Commission.
The audited and interim financial statements of W-H required by Item 9.01(a) of Form 8-K are being filed as Exhibit 99.1 and Smith's proforma condensed combined statements of operations for the year ended December 31, 2008 are being filed with this Form 8-K as Exhibit 99.2. Item 9.01. Financial Statements and Exhibits
(c) Exhibits.

Exhibit No. Exhibit 23.1 Consent of Independent Registered Public Accounting Firm. 99.1 The audited and interim financial statements of W-H Energy Services, Inc. 99.2 Unaudited Pro Forma Condensed Combined Statement of Operations for the year ended December 31, 2008 of Smith International, Inc.

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