Director/PDMR Shareholding

WH Smith PLC
08 November 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 8 November 2006, 36,863 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 8 November 2006.

As a result of this transaction the Trust now holds 7,256,749 Ordinary Shares 
of 20 pence each (3.97% 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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