Director/PDMR Shareholding

Smith WH PLC
29 August 2006

WH Smith PLC (the 'Company')

W H Smith Employees' Share Trust 1999 (the 'Trust')

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

On 25 August 2006, 45,826 Ordinary Shares of 2 13/81 pence each were 
transferred out of the above Trust to satisfy share awards granted under the
Company's Deferred Bonus Plan.

The Company was notified of this transaction on 25 August 2006.

As a result of this transaction the Trust now holds 8,882,238 Ordinary Shares
of 2 13/81 pence each (4.86% of the issued Class).

The Trust is a discretionary trust 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 Trust, are considered to be interested in these shares:

A J H Stewart
K E Swann

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