Directors' Dealings

Smith WH PLC
14 February 2000


Letter to Company Announcements dated 11 February 2000

WH SMITH PLC (the 'Company')

WH Smith Employees' Share Trust 1999 (the 'Trust')

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

On 9 February 2000 the Trustee of the above Trust, Mourant & Co. Trustees
Limited, purchased 619 Ordinary Shares of 55 5/9 pence each ('Shares') at a
price of 310 pence per share.  The Company was notified of this transaction
today.  As a result of this transaction the Trust now holds 858,801 Shares
(0.34% of the Issued Class).

The Trust is a discretionary trust established for the purpose of satisfying
awards made under the WH Smith Group Share Award Scheme.  The following
executive directors of the Company, being potential beneficiaries of the Trust,
are considered to be interested in these shares:

R G Handover
K Hamill
T M Hely Hutchinson 
Ms B C Hodson
L J Wigglesworth