Director/PDMR Shareholding

Smith WH PLC
21 October 2005

WH Smith PLC (the 'Company')

W H Smith Employees' Share Trust 1999 (the 'Trust')

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

On 21 October 2005, 71,796 Ordinary Shares of 2 13/81 pence each were 
transferred out of the above Trust to satisfy share awards granted under the 
Company's share schemes.

The Company was notified of these transactions on 21 October 2005.

As a result of these transactions the Trust now holds 8,928,064 Ordinary Shares
of 2 13/81 pence each (4.93% 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




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