Director Shareholding

British American Tobacco PLC
22 December 2004

DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 22 December 2004 that 6,863 British American Tobacco
p.l.c. 25p ordinary shares (the "Shares") released in error to a participant in
the Company's share option scheme on 16 December 2004 had been returned to the
Trust.  The participant to whom the Shares had been released was not a director
of British American Tobacco p.l.c.



Following this notification, the independent trustee of the British American
Tobacco Group Employee Trust holds a total of 26,702,896 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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