Director Shareholding

British American Tobacco PLC
16 July 2004


DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 15 July 2004 that it had on 14 July 2004 released:


a) 6,314 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) 8,211 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 30,220,262 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 P A Rayner and
Mr A Monteiro de Castro.


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