Director Shareholding

British American Tobacco PLC
02 September 2004

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 2 September 2004 that it had on 31 August 2004:

a)   released 7,909 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 41,888 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 27,827,273 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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