Director/PDMR Shareholding

WH Smith PLC
26 February 2007

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 26 February 2007, 2,240 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 26 February 2007.

As a result of this transaction the Trust now holds 25,151 Ordinary Shares of 20
pence each (0.014% 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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