Director Shareholding

British American Tobacco PLC
17 March 2004

DIRECTORS' SHAREHOLDINGS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 17 March 2004 that it had on 16 March 2004 released
111,362 British American Tobacco p.l.c. 25p ordinary shares (the "Shares") to Mr
M F Broughton, a Director of British American Tobacco p.l.c., following Mr
Broughton's exercise on 16 March 2004 of an award made under the British
American Tobacco Long Term Incentive Plan.



Of the 111,362 Shares released to Mr Broughton, 45,773 Shares were sold on
behalf of Mr Broughton at a price of 805.5p to meet tax liabilities and dealing
costs.



Following this transaction, Mr Broughton has a beneficial interest in 784,341
Shares (including 122,362 Shares under the Deferred Share Bonus Scheme).  This
is an increase of 65,589 Shares in Mr Broughton's total holding in British
American Tobacco p.l.c.





Following these transactions, the independent trustee of the British American
Tobacco Group Employee Trust holds a total of 27,488,880 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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