Director Shareholding

British American Tobacco PLC
21 May 2002


DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 20 May 2002 that it had on 20 May 2002


a)         released 25,765 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") to a participant in the British American Tobacco Long Term
Incentive Plan.


b)         disposed of 8,072 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 to whom the shares were released or disposed of were 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 35,358,247 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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