Director Shareholding

British American Tobacco PLC
23 August 2004


DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 19 August 2004 that it had on 18 August 2004:

a)   released 144,674 British American Tobacco p.l.c. 25p ordinary shares
     (the "Shares") to a participant in the British American Tobacco Long Term
     Incentive Plan.

b)   released 159,895 British American Tobacco p.l.c. 25p ordinary shares (the 
     "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 27,937,470 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 A Monteiro de
Castro and Mr P A Rayner.



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