Director Shareholding

British American Tobacco PLC
07 April 2004

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 7 April 2004 that it had on 5 April 2004 released:


a)   24,563 British American Tobacco p.l.c. 25p ordinary shares (the
     "Shares") to participants in the British American Tobacco Long Term 
     Incentive Plan;


b)   13,076 Shares to participants in the British American Tobacco
     Deferred Share Bonus Scheme; and


c)   6,124 Shares to satisfy the exercise of options under the Company's
     share option scheme.


The participants to whom shares were released 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 32,413,424 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 P A Rayner and Mr A Monteiro de Castro.




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