Director Shareholding

British American Tobacco PLC
21 March 2002

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 21 March 2002 that it had on 21 March 2002


a)         released 96,560 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") to a participant in the British American Tobacco Long Term
Incentive Plan.  The participants to whom shares was released are not directors
of British American Tobacco p.l.c.


b)         disposed of 60,095 British American Tobacco p.l.c. 25p ordinary
shares (the "Shares") to satisfy the exercise of options under the Company's
share option scheme. The participants in respect of whom the disposal of shares
were made 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 27,666,987 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,
Mr P A Rayner and Mr A Monteiro de Castro.


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