Director Shareholding-Amndt

Smith WH PLC
6 December 2000

The Issuer has advised the following amendments to the 3rd Disclosure contained 
in the announcement concerning the Grant of Options to R.G. Handover in the 
'Director Shareholding' announcement published on 31 October 2000 under 
RNS No. 3671T:

Box 20 - Should read '254,291', not '253,973' as previously published

Box 22 - Should read '347,291', not '346,973' as previously published

All other details remain unchanged.

The full, correct version of this disclosure is shown below. 



                       DEALINGS BY DIRECTORS


1)  NAME OF COMPANY

WH SMITH PLC


2)  NAME OF DIRECTOR

R G HANDOVER

3)  Please state whether notification indicates that it is in respect of
    holding of the shareholder named in 2 above or in respect of a
    non-beneficial interest or in the case of an individual holder
    if it is a holding of that person's spouse or children under the
    age of 18 or in respect of an non-beneficial interest


4)  Name of the registered holder(s) and, if more than one holder, the
    number of shares held by each of them. (If notified)



5)  Please state whether notification relates to a person(s) connected
    with the Director named in 2 above and identify the connected person(s)



6)  Please state the nature of the transaction. For PEP transactions
    please indicate whether general/single co PEP and if discretionary/non
    discretionary



7)  Number of shares/amount of
    stock acquired



8)   (N/A %)
    of issued Class


9)  Number of shares/amount
    of stock disposed



10)  ( N/A %)
    of issued Class


11) Class of security




12) Price per share



13) Date of transaction



14) Date company informed



15) Total holding following this notification



16) Total percentage holding of issued class following this notification



     IF A DIRECTOR HAS BEEN GRANTED OPTIONS BY THE COMPANY PLEASE
                    COMPLETE THE FOLLOWING BOXES

17) Date of grant

31 OCTOBER 2000

18) Period during which or date on which exercisable

31 OCTOBER 2003 TO 30 OCTOBER 2010

19) Total amount paid (if any) for grant of the option

NIL

20) Description of shares or debentures involved: class, number.

ORDINARY SHARES OF 55 5/9 PENCE EACH, 254,291

21) Exercise price (if fixed at time of grant) or indication that price
    is to be fixed at time of exercise

393.25 PENCE

22) Total number of shares or debentures over which options held
    following this notification

347,291

23) Any additional information



24) Name of contact and telephone number for queries

C A WHITE  [phone]

25) Name and signature of authorised company official responsible for
    making this notification

   Date of Notification  31 OCTOBER 2000