Director Shareholding

British American Tobacco PLC
02 December 2004

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 2 December 2004 that it had on 1 December 2004 released
4,620 Shares to a participant in the British American Tobacco Deferred Share
Bonus Scheme.

The participant to whom shares were released is not a director of British
American Tobacco p.l.c.

Following this transaction, the independent trustee of the British American
Tobacco Group Employee Trust holds a total of 26,984,591 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.




                      This information is provided by RNS
            The company news service from the London Stock Exchange