Director Shareholding

British American Tobacco PLC
28 June 2004


DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 28 June 2004 that it had on 24 June 2004 released:



a)         12,474 British American Tobacco p.l.c. 25p ordinary shares (the
"Shares") to a participant in the British American Tobacco Long Term Incentive
Plan; and



b)         78,109 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 30,943,440 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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