Director Shareholding

Smith WH PLC
19 November 2004


Letter to RNS

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 18 November 2004, 1,862 Ordinary Shares of 2 13/81 pence each were 
transferred out of the above Trust to satisfy a bonus share award made in 
November 2003 under the terms of the WH Smith Deferred Bonus Plan. The Company 
was notified of this transaction on 18 November 2004. As a result of this 
transaction the Trust now holds 4,809,653 Ordinary Shares of 2 13/81 pence each 
(2.67% of the issued Class).

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. The following directors of the Company, being potential 
beneficiaries of the trust, are considered to be interested in these shares:

R G Handover 
K E Swann 
J A Warren


I Houghton 
Secretary


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