Director Shareholding

British American Tobacco PLC
16 September 2004


DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 15 September 2004 that it had on 13 September 2004 and
14 September 2004 released:


a) 380 British American Tobacco p.l.c. 25p ordinary shares (the
"Shares") to a participant in the British American Tobacco Deferred Share Bonus
Scheme; and


b) 18,426 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 27,621,564 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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