Trading Statement

Smith WH PLC
24 January 2006



                                                                 
                                  WH SMITH PLC
                          CHRISTMAS TRADING STATEMENT
                                        
            Performance in line with expectations; progress continues
                                        


WH Smith PLC is today providing an update on its Christmas trading performance
for the 7 weeks to 21 January 2006 and the 21 weeks to 21 January 2006.


Overview

We expected the Christmas trading period to be challenging for sales, but our
focus has remained on Group profitability, which has improved year on year in
line with our expectations. This performance has been driven by the continued
implementation of the High Street Retail recovery plan, resulting in strong
gross margins from mix changes and tight cost control. Travel Retail continued
its strong performance and News Distribution made steady progress.

Retail

Total Retail like for like (LFL) sales were down 5% for the 7 and 21 weeks.

In High Street Retail LFL sales for the 7 and 21 weeks were down 6%, however
gross margin improved by around 250 basis points due to mix management, better
buying and Far East sourcing, and markdown management.

In Travel Retail, LFL sales for the 7 and 21 weeks were up 3%, accompanied by an
improvement in gross margin of around 100 basis points.

News Distribution

In the 21 weeks to 21 January 2006, LFL sales for WHSmith News were down 2% as
the monthly magazine and part-work markets remained subdued. We expect our focus
on customer service and cost efficiency to continue to deliver a strong
financial and operational performance.

Commenting on the Group's performance, Kate Swann, Group Chief Executive said:

'The Christmas trading period was as challenging and competitive in our markets
as anticipated. Our strategy to focus on the bottom line has resulted in better
margin performance and improved profitability. The top line improved in our
Travel Retail business, and while like for like sales were down in our High
Street stores, this reflected the challenging environment and our commitment to
drive profits rather than sell product unprofitably.

'Looking ahead, we remain cautious about consumer spending and our plans reflect
this.'

                                     -ENDS-


Enquiries:

WH Smith PLC
Louise Evans Media Relations         020 7851 8850
Mark Boyle Investor Relations        020 7851 8820

Brunswick
Tom Buchanan                         020 7404 5959
Pam Small



Advance Notice of Results

WH Smith PLC will announce its Interim Results 2006 on Thursday, 13 April 2006.
All future results will be prepared on an IFRS basis.



Notes to Editors

WHSmith's best selling titles by volume over the Christmas period were as
follows:

Books
Sharon Osbourne     Extreme
Gloria Hunniford    Next to You
Jamie Oliver        Jamie's Italy
John Grisham        The Broker
Jeremy Clarkson     The World According to Clarkson

DVD

Madagascar
Charlie and the Chocolate Factory
War of the Worlds
Jeremy Clarkson: Heaven and Hell
Peter Kay Live at the Manchester Arena

Music

Now 62             Various
Il Divo            Ancora
Westlife           Face to Face
Robbie Williams    Intensive Care
Take That          Ultimate Collection

Magazines

Radio Times (Xmas London)
OK!
Radio Times (Xmas South)
Shoot Out Trading Cards 2005
TV Times (Xmas England)






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