Director Shareholding

British American Tobacco PLC
07 December 2004


DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 7 December 2004 that it had on 3 December 2004 released
23,729 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 26,948,372 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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