Director Shareholding

British American Tobacco PLC
18 January 2002

DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 17 January 2002 that it had on 17 January 2002
disposed of 22,024 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 participant in respect of whom the disposal of shares was made is
not a director of British American Tobacco p.l.c.

Following this transaction, the independent trustee of the British American
Tobacco Group Employee Trust holds a total of 30,252,359 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.