Director/PDMR Shareholding

WH Smith PLC
13 October 2006




LETTER TO RNS DATED 13 OCTOBER 2006



WH Smith PLC (the 'Company')

WH Smith Employees' Share Trust 1999 (the 'Trust')

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

On 13 October 2006, 71,207 Ordinary Shares of 20 pence each in WH Smith PLC were
transferred out of the above Trust to satisfy a share award granted by the
Company.

The Company was notified of this transaction on 13 October 2006.

As a result of this transaction the Trust now holds 7,641,056 Ordinary Shares
of 20 pence each in WH Smith PLC (4.18% 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



LETTER FROM WH Smith PLC


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