Director Shareholding

British American Tobacco PLC
20 December 2001


DIRECTORS SHAREHOLDING

The independent trustees of the B.A.T Industries Employee Share Ownership Plan
notified the Company on 19 December 2001 that it had on the same date released
328,269 British American Tobacco p.l.c. 25p ordinary shares (the 'Shares') to
Mr M F Broughton, a Director of British American Tobacco p.l.c, following Mr
Broughton's exercise on 19 December 2001 of options granted under the B.A.T
Industries Employee Share 'E' Option Scheme.

The options were exercised by Mr Broughton at the following prices:

     43,006 @ 278.74p

     73,079 @ 318.80p

     11,695 @ 345.28p

     18,440 @ 271.32p

     71,718 @ 344.64p

     32,332 @ 348.19p

     77,999 @ 375.64p

Of the 328,269 Shares released to Mr Broughton, 234,715 Shares were sold on
behalf of Mr Broughton at a price of 564p to meet the costs of exercise and
tax liabilities. In addition, Mr Broughton transferred 34,347 Shares at nil
consideration to Mrs J Broughton (a connected person).

Following these transactions, Mr Broughton has a beneficial interest in
392,438 Shares (including 162,184 Shares under the Deferred Share Bonus
Scheme) and a non-beneficial interest in 47,955 Shares. This is an increase of
93,554 Shares in Mr Broughton's total holding in British American Tobacco
p.l.c.

Following these transactions, the independent trustees of the B.A.T Industries
Employee Share Ownership Plan hold a total of 1,596,269 Shares. The following
executive directors, together with other employees, are potential
beneficiaries and are therefore treated as having an interest: Mr M F
Broughton, Mr U G V Herter, Mr K S Dunt and Mr P N Adams.

ENQUIRIES:

INVESTOR RELATIONS:

Ralph Edmondson 020 7845 1180

PRESS OFFICE:

David Betteridge/Scott Hailstone 020 7845 2888