Director Shareholding

British American Tobacco PLC
28 January 2005


DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 27 January 2005 that it had on 26 January 2005 released
4,030 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 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 26,335,362 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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