Director Shareholding

British American Tobacco PLC
15 March 2004

DIRECTORS' SHAREHOLDINGS

The independent trustee of the B.A.T Industries Employee Share Ownership Plan
notified the Company on 15 March 2004 that it had on 12 March 2004 released
51,003 British American Tobacco p.l.c. 25p ordinary shares (the "Shares") to Mr
P N Adams, a Director of British American Tobacco p.l.c, following Mr Adams'
exercise on 12 March 2004 of options granted under the B.A.T Industries Employee
Share "E" Option Scheme.


The options were exercised by Mr Adams at the following prices:

            18,115 @ 344.64p
            17,929 @ 348.19p
            14,959 @ 375.64p

On the same day, Mr Adams sold the resulting 51,003 Shares at a price of
802.5733p per Share.

Following this transaction, the independent trustee of the B.A.T Industries
Employee Share Ownership Plan holds a total of 445,287 Shares, and no executive
director remains a beneficiary under the Trust.

In addition, the independent trustee of the British American Tobacco Group
Employee Trust notified the Company on 15 March 2004 that it had on 12 March
2004 transferred to Mr Adams:

a)   21,703 Shares awarded under the British American Tobacco Deferred
     Share Bonus Scheme; and

b)   61,866 Shares awarded under the British American Tobacco Long Term
     Incentive Plan ("LTIP")

On the same day, Mr Adams sold 21,703 Shares at a price of 803.5p per Share.  Of
the 61,866 Shares transferred under the LTIP, 25,429 Shares were sold on behalf
of Mr Adams at a price of 802.5733p to meet the costs of dealing and tax
liabilities.

Following these transactions, Mr Adams has a beneficial interest in 276,926
Shares (including 66,400 Shares under the Deferred Share Bonus Scheme).  This is
an increase of 14,734 Shares in Mr Adams' total holding in British American
Tobacco p.l.c.

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In addition, the independent trustee of the British American Tobacco Group
Employee Trust notified the Company on 15 March 2004 that it had on 12 March
2004 also transferred 83,554 Shares to the following Directors of British
American Tobacco p.l.c. in accordance with the rules of the Deferred Share Bonus
Scheme as follows:

                           Shares            No of Shares
                           Transferred       sold at 803.5p           Net              Total Beneficial
                           From 2001         per Share to cover       No of Shares     Interest following
Director                   DSBS Award        UK tax liability         Acquired         this Notification

M F Broughton              50,228            20,601                   29,627           718,752 (including 122,362       
                                                                                       Deferred Shares)

A Monteiro de              25,824               n/a                   25,824           192,550 (including
Castro                                                                                 44,590 Deferred Shares)

P A Rayner                  7,502               n/a                    7,502           See below



In addition, the independent trustee of the British American Tobacco Group
Employee Trust notified the Company on 15 March 2004 that it had on 12 March
2004 transferred 17,464 Shares to Mr P A Rayner following his exercise of his
award under the British American Tobacco Long Term Incentive Plan.

Following these transactions, Mr Rayner has a beneficial interest in 119,052
Shares (including 36,620 Shares under the Deferred Share Bonus Scheme).





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The independent trustee of the British American Tobacco Group Employee Trust
further notified the Company on 15 March 2004 that it had on 12 March 2004:



1)   released 1,215,071 Shares to other participants in the
British American Tobacco Long Term Incentive Plan; and



2)   disposed of 723,235 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.



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Following these transactions, the independent trustee of the British American
Tobacco Group Employee Trust holds a total of 27,657,313 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.





ENQUIRIES:

Investor Relations:  Ralph Edmondson    020 7845 1180
Press Office:  David Betteridge / Anne Tradigo   020 7845 2888




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