Director Shareholding

British American Tobacco PLC
12 March 2004



DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 12 March 2004 that, between the 9 and 10 March 2004, it
had disposed of 44,035 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 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 30,039,324 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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