Director Shareholding

Smith WH PLC
1 November 2000



WH Smith PLC (the 'Company')

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

In accordance with Chapter 16 Paragraph 13 of the Listing Rules, notification is
hereby given that:

On 31 October 2000, 475,647 Ordinary Shares of 55 5/9 pence each were
transferred out of the above Trust to satisfy the conditional awards made in
1997 under the terms of the WH Smith Group Share Award Scheme (the 'Scheme').
The Company was notified of this transaction on 31 October 2000.  As a result of
this transaction the Trust now holds 383,154 Ordinary Shares of 55 5/9 pence
each (0.15% of the issued Class).

The Trust is a discretionary trust established for the purpose of satisfying
awards made under the Scheme.  The following executive directors of the Company,
being potential beneficiaries of the Trust, are considered to be interested in
these shares:

     R G Handover
     T M Hely Hutchinson
     Ms B C Hodson
     L J Wigglesworth