Total Voting Rights

WH Smith PLC
15 December 2006

Letter to RNS


WH Smith PLC - Voting Rights and Capital

To conform to the Transparency Directive's transitional provision 6, WH Smith
PLC (the 'Company') confirms that its capital consists of 182,933,794 ordinary
shares of 20 pence each with voting rights (the 'Shares').

Shareholders may use the 182,933,794 Shares as the denominator for the
calculation by which they will determine if they are required to notify their
interest in or a change to their interest in the Company under the FSA's
Disclosure and Transparency Rules.

From  I Houghton
      Company Secretary





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