Director Shareholding

British American Tobacco PLC
15 January 2002

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 14 January 2002 that it had on 11 January 2002
released 10,006 British American Tobacco p.l.c. 25p ordinary shares (the
'Shares') to participants in the British American Tobacco Deferred Share Bonus
Scheme. The participants to whom shares were released are not directors of
British American Tobacco p.l.c.

Following these transactions, the independent trustee of the British American
Tobacco Group Employee Trust holds a total of 30,274,149 Shares. The following
executive directors, together with other employees, are potential
beneficiaries and are therefore treated as having an interest: Mr P N Adams,
Mr M F Broughton and Mr P A Rayner.