Director/PDMR Shareholding

WH Smith PLC
16 February 2007



Letter to: RNS


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 16 February 2007 the Trustee of the above Trust, Lloyds TSB Offshore Trust
Company Limited, purchased 2,145,401 Ordinary Shares of 20 pence each
('Shares') at an average price of 416.15 pence per share.

The Company was notified of this transaction on 16 February 2007. As a result
of this transaction the Trust now holds 9,029,733 Shares (4.94% 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


From: I Houghton
      Secretary




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