Director/PDMR Shareholding

WH Smith PLC
12 February 2007



LETTER TO RNS DATED 12 FEBRUARY 2007


WH Smith PLC (the 'Company')

WH Smith Employee Benefit Trust (the 'Trust')

In accordance with Chapter 3 of the Disclosure Rules, notification is hereby 
given that:-

On 9 February 2007 the Trustee of the above Trust, Lloyds TSB Offshore Trust
Company Limited, purchased 589,599 Ordinary Shares of 20 pence each ('Shares')
at an average price of 419.66 pence per share.

The Company was notified of this transaction on 12 February 2007. As a result of
this transaction the Trust now holds 6,893,316 Shares (3.77% 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:

A J H Stewart
K E Swann





LETTER FROM:

I Houghton
Secretary


WH SMITH PLC



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