Director Shareholding

British American Tobacco PLC
27 September 2002


DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 26 September 2002 that it had on 26 September 2002
disposed of 18,391 British American Tobacco p.l.c. 25p ordinary shares (the
"Shares") to satisfy the exercise of options under the Company's executive share
option scheme. The participants in respect of whom the disposal of shares was
made are not directors 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 36,794,776  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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