Director Shareholding

British American Tobacco PLC
06 December 2002


DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 6 December 2002 that it had on 6 December 2002 released
5,693 British American Tobacco p.l.c. 25p ordinary shares (the "Shares") to a
participant in the British American Tobacco Deferred Share Bonus Scheme. The
participant to whom shares were released is not a director 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 36,595,552 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.




                      This information is provided by RNS
            The company news service from the London Stock Exchange