Director Shareholding

British American Tobacco PLC
26 March 2002


DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 25 March 2002 that it had on 25 March 2002



a)         released 92,883 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 were released are not directors
of British American Tobacco p.l.c.



b)         disposed of 62,492 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 32,917,753 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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