Trading Update

Smith WH PLC
23 August 2005

                                                     
                                  WH SMITH PLC

                            PRE CLOSE TRADING UPDATE

WH Smith PLC will announce preliminary results for the year ending 31 August
2005 on Thursday 13 October 2005. Prior to its close period, the Company today
issues the following pre close trading update.

As anticipated, trading conditions in the high street remained challenging
during the second half of the year. Despite this, the profitability of our High
Street Retail business continued to improve through both gross margin gains and
tight cost control. The Travel Retail division continues to perform well and our
News Distribution business has also made steady progress. The three to five year
plan to deliver value to shareholders that was set out last summer remains on
track.

Accordingly WH Smith PLC expects the outcome for the year to 31 August 2005 to
be in line with its expectations.

The WH Smith PLC preliminary results investor and analyst presentation for the
year ending 31 August 2005 will be held at 9.00 am on Thursday 13 October 2005
at JP Morgan Cazenove Limited, 20 Moorgate, London EC2R 6DA.


                                     -Ends-

                                           
Enquiries:

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

Brunswick
Tom Buchanan                                                    020 7404 5959
Pam Small


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