TOKYO (Reuters) - Hitachi Ltd said on Friday it would book a 191 billion yen ($2.4 billion) special profit on the sale of its U.S. hard disk drive business to Western Digital Corp.

The profit will be booked on a consolidated basis for the current business year ending this month, Hitachi said in a statement.

(Reporting by Nobuhiro Kubo; Editing by Edwina Gibbs)