Director Shareholding

British American Tobacco PLC
29 March 2004


DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 26 March 2004 that it had between 24 March and 25 March
2004:



a)    released 10,309 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") to a participant in the British American Tobacco Long Term
Incentive Plan.



b)    disposed of 48,308 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 to whom shares were released or in respect of whom the disposal
of shares were made 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 32,819,432 Shares.  The following
executive directors, together with other employees, are potential beneficiaries
and are therefore treated as having an interest: Mr M F Broughton, Mr P N Adams,
Mr A Monteiro de Castro and Mr P A Rayner.








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