Director Shareholding

Smith WH PLC
25 April 2005


WH Smith PLC (the 'Company') 

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

In accordance with Chapter 16 Paragraph 13 of the Listing Rules, notification is
hereby given that:-

On 25 April 2005, 462 Ordinary Shares of 2 13/81 pence each were transferred out
of the above Trust to satisfy a matching share award made in November 2003 under
the terms of the WH Smith Deferred Bonus Plan. The Company was notified of this
transaction on 25 April 2005. As a result of this transaction the Trust now
holds 8,999,860 Ordinary Shares of 2 13/81 pence each (4.98% 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





I Houghton
Secretary




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