Director Shareholding

Smith WH PLC
27 October 2004


WH Smith PLC

The Company announces that following the Capital Reorganisation on 27 September 
2004 and the Repurchase Offer made by WH Smith PLC (the 'Company') today, the 
share interests of the Directors of the Company in the non-cumulative preference 
shares of 85 pence ('C Shares') are as follows:
     
                                             Holding of C Shares

Name of Director        Prior to Repurchase Offer             At 27 October 2004

John Barton                      11,000                               Nil
Walker Boyd                         Nil                               Nil
Richard Handover                 65,804                               Nil
MT Rainey                           Nil                               Nil
Andrew Rolfe                        Nil                               Nil
Kate Swann                          Nil                               Nil
John Warren                       8,591                               Nil

Interest in shares under the W H Smith Employees' Share Trust 1999 (the 'Trust')

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.

Richard Handover, Kate Swann and John Warren, being potential beneficiaries of 
the Trust, are each treated as being interested in the shares held by the 
Trustee of the Trust. Following the Repurchase Offer the Trust, which previously 
held 6,682,660 C Shares, no longer has an interest in these shares.


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