Director Shareholding

British American Tobacco PLC
02 December 2003


DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 2 December 2003 that on 27 November 2003 it had disposed
of 95,361 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 were 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 31,857,186 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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