Director Shareholding

British American Tobacco PLC
31 May 2002



DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 30 May 2002 that it had on 30 May 2002 released 13,736
British American Tobacco p.l.c. 25p ordinary shares (the "Shares") to a
participant in the British American Tobacco Long Term Incentive Plan.  The
participant to whom shares was released 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 35,082,387 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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