Director/PDMR Shareholding

WH Smith PLC
25 October 2006

WH Smith PLC                                                    25 October 2006     

LETTER TO RNS

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 October 2006, 24,013 Ordinary Shares of 20 pence each were transferred out 
of the above Trust to satisfy share options granted under the WH Smith Executive 
Share Option Scheme 1999.

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

As a result of this transaction the Trust now holds 7,567,075 Ordinary Shares of 
20 pence each 4.14% 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
 
I Houghton 
Company Secretary



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