Director Shareholding

Smith WH PLC
6 December 2004

WH Smith PLC ('the Company') 

W H Smith Employees' Share Trust 1999 (the 'Trust')

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

On 3 December 2004 the Trustee of the above Trust, Mourant & Co. Trustees 
Limited, purchased 2,950,000 Ordinary Shares of 2 13/81 pence each ('Shares') at 
an average price of 297.07 pence per share. The Company was notified of this 
transaction today. As a result of this transaction the Trust now holds 
7,800,322 Shares (4.32% 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 directors of the Company, being potential beneficiaries of the 
Trust, are considered to be interested in these shares:


R G Handover 
Ms K E Swann 
J A Warren


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