Director/PDMR Shareholding

WH Smith PLC
12 December 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 12 December 2006, 21,488 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 12 December 2006.

As a result of this transaction the Trust now holds 6,802,512 Ordinary Shares of
20 pence each (3.72% 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


From:  I Houghton
       Company Secretary





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