Director Shareholding

British American Tobacco PLC
07 June 2004


DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 7 June 2004 that it had on 2 June 2004 and 3 June 2004
released:


a)    93,468 British American Tobacco p.l.c. 25p ordinary shares (the
      "Shares") to participants in the British American Tobacco Long Term 
      Incentive Plan; and

b)    27,974 Shares to participants in the British American Tobacco
      Deferred Share Bonus 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 31,301,021 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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