Director Shareholding

British American Tobacco PLC
14 December 2004


DIRECTORS' SHAREHOLDING


The independent trustees of the British American Tobacco Group Employee Trust
notified the Company on 14 December 2004 that it had 13 December 2004 released
102,155 British American Tobacco p.l.c. 25p ordinary shares (the "Shares") to Mr
A Monteiro de Castro, a Director of British American Tobacco p.l.c, following Mr
A Monteiro de Castro's exercise on 13 December 2004 of options granted under the
British American Tobacco Share Option Scheme.

The options were exercised by Mr Monteiro de Castro at an exercise price of
434.2p each.  On the same day, he sold 102,155 Shares at a price of 900.645p per
Share.

Mr Monteiro de Castro has a beneficial interest in 249,240 Shares (including
69,850 Shares under the Deferred Share Bonus Scheme).

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on the same date that it had on 13 December 2004 also
released 10,308 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 these transactions, the independent trustee of the British American
Tobacco Group Employee Trust British American Tobacco Group Employee Trust holds
a total of 26,742,834 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.




ENQUIRIES:

Investor Relations:
Ralph Edmondson    020 7845 1180

Press Office:
David Betteridge / Teresa La Thangue / Anne Tradigo   020 7845 2888


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