Director Shareholding

British American Tobacco PLC
27 March 2003

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 27 March 2003 that it had on 26 March 2003

a)         released 57,641 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") to participants in the British American Tobacco Long Term
Incentive Plan; and

b)         disposed of 2,601 Shares to participants in the British American
Tobacco Executive Share Option Scheme.

The participants to whom Shares were released or disposed of 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 38,909,444 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 A Monteiro de Castro and Mr P A Rayner.



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