Director Shareholding

Smith WH PLC
10 November 2000


LETTER TO:  COMPANY ANNOUNCEMENTS OFFICE

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 9 November 2000 the Trustee of the above Trust, Mourant & Co Trustees
Limited, purchased 51,800 Ordinary Shares of 55 5/9 pence each ('Shares') at a
price of 405 pence per share.  The Company was notified of this transaction
yesterday.  As a result of this transaction the Trust now holds 1,967,359 Shares
(0.78% of the issued Class).

The Trust is a discretionary trust and is used to facilitate the acquisition of
shares for the purpose of satisfying awards and options granted under the
Company's share schemes.

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
J A Warren
L J Wigglesworth

From:  I Houghton (Secretary)