Director/PDMR Shareholding

WH Smith PLC
21 December 2006


21 December 2006


WH Smith PLC (the 'Company')

W H Smith Employees' Share Trust 1999 and WH Smith Employee Benefit Trust 
(the 'Trusts')

In accordance with Chapter 3 of the Disclosure Rules, notification is hereby 
given that:-

On 20 December 2006, 6,588 Ordinary Shares of 20 pence each were transferred out 
of the W H Smith Employees' Share Trust 1999 and 17,767 Ordinary Shares of 20 
pence each were transferred out of the WH Smith Employee Benefit Trust to 
satisfy share options granted under the WH Smith Executive Share Option 
Scheme 1999.

The Company was notified of these transactions on 21 December 2006.

As a result of these transactions the W H Smith Employees' Share Trust 1999 
holds 27,391 Ordinary Shares of 20 pence each (0.015% of the issued Class) and 
the WH Smith Employee Benefit Trust holds 6,457,791 Ordinary Shares of 20 pence 
each (3.53% of the issued Class).

The Trusts are discretionary Trusts used to facilitate the acquisition of shares 
for the purpose of satisfying awards and options granted under the Company's 
share schemes. The following directors of the Company, being potential 
beneficiaries of the Trusts, are considered to be interested in these shares:

A J H Stewart 
K E Swann




K E Swann 
Director


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