Director Shareholding

British American Tobacco PLC
27 November 2003

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 27 November 2003 that between 20 November 2003 and 24
November 2003 it had:

a)         released 26,038 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") to a participant in the British American Tobacco Deferred Share
Bonus Scheme.

b)         disposed of 54,417 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 in respect of whom the shares were released or disposed 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 31,945,153 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 M F Broughton,
Mr P A Rayner and Mr A Monteiro de Castro.


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