Director Shareholding

British American Tobacco PLC
31 March 2005


DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 31 March 2005 that it had between 24 March 2005 and 29
March 2005 released:
     
a)   28,723 British American Tobacco p.l.c. 25p ordinary shares (the "Shares") 
     to participants in the British American Tobacco Long Term Incentive
     Plan;

b)   580,606 British American Tobacco p.l.c. 25p ordinary shares (the "Shares") 
     to participants in the British American Tobacco Deferred Share Bonus
     Scheme; and

c)   13,756 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 23,458,670 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