Interim Management Statement

WH Smith PLC
15 November 2007

15 November 2007



                                  WH SMITH PLC

                          Interim Management Statement

WH Smith PLC is today publishing its first Interim Management Statement as
required by the UK Listing Authority's Disclosure and Transparency rules,
relating to the period from 1 September to 10 November 2007.

CURRENT TRADING

The combined like for like sales for WH Smith High Street and WH Smith Travel
for the first ten weeks of the financial year were -1% compared to the same
period last year.

WH Smith High Street like for like sales were -2%, supported by a strong early
release schedule in books; our expectations for the Christmas trading period as
a whole remain unchanged. WH Smith Travel like for like sales were +1% in the
period (excluding tobacco, like for like sales in WH Smith Travel were +3%).

The Post Office opening programme in our High Street business, the new store
openings in Travel and the financial position of the Group remain in line with
our expectations.

PROSPECTS

Whilst we remain cautious about the consumer environment and anticipate
competitive trading in our markets over the key Christmas period, the current
financial year has started as we expected.


                                    - ENDS -


Enquiries:

WH Smith PLC
Mark Boyle                Investor Relations           020 7851 8820
Sue Barratt               Media Relations              020 7851 8850

Brunswick
Tom Buchanan                                           020 7404 5959
Pam Small



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