Trading Statement

WH Smith PLC
23 January 2007





                                                                 23 January 2007



                                  WH SMITH PLC
                                        
                          CHRISTMAS TRADING STATEMENT


       Continued improvement in profitability, in line with expectations



WH Smith PLC is today providing an update on its trading performance for the 7
weeks and the 20 weeks to 20 January 2007.


Total like for like (LFL) sales were down 6% for the 20 weeks. As anticipated,
we saw competitive trading in our markets, but we continued to deliver good
profit performance in line with our expectations.


In our High Street division, LFL sales for the 7 and 20 weeks were down 8% and
9% respectively, reflecting our strategy to rebalance the mix of our business.
Gross margin improved by around 300 basis points as a consequence of this
strategy, as well as through better buying, low cost sourcing and improved
markdown management. We continue to focus successfully on cost control.


The Travel division continued its strong performance with good sales and margin
growth. LFL sales for the 20 weeks were up 4%, accompanied by a further
improvement in gross margin, driven by mix changes, improved ranges and
successful promotions.


Commenting on the Group's performance, Kate Swann, Group Chief Executive said:


'In a competitive period on the high street, we continued to deliver our
strategy to improve profitability. We increased the pace at which we are
rebalancing the mix of our business towards our core categories. In our Travel
business, both sales and gross margins were up, with continued progress in
developing new growth opportunities.


'Looking ahead, we remain cautious about consumer spending in our markets and
our plans reflect this.'


                                     -ENDS-



Enquiries:


WH Smith PLC
Sarah Heath     Media Relations     020 7851 8850
Mark Boyle      Investor Relations  020 7851 8820


Brunswick
Tom Buchanan                        020 7404 5959
Pam Small



Advance Notice of Results


WH Smith PLC will announce its Interim Results 2007 on Thursday 19 April 2007.



                      This information is provided by RNS
            The company news service from the London Stock Exchange