Director Shareholding

British American Tobacco PLC
11 March 2004

DIRECTORS' SHAREHOLDING

The independent trustees of the British American Tobacco Group Employee Trust
notified the Company on 10 March 2004 that it had on the same date released
5,000 British American Tobacco p.l.c. 25p ordinary shares (the "Shares") to Mr P
A Rayner, a Director of British American Tobacco p.l.c, following Mr Rayner's
exercise on 10 March 2004 of options granted under the British American Tobacco
Share Option Scheme.

The options were exercised by Mr Rayner at an exercise price of £5.00 each.  On
the same day, he sold 2,507 Shares at a price of £8.15 per Share and transferred
2,493 Shares at nil consideration to Mrs R Rayner (a connected person).  On the
same day, Mrs Rayner sold 2,493 Shares at a price of £8.15 per Share.

Mr Rayner has a beneficial interest in 101,588 Shares (including 44,122 Shares
under the Deferred Share Bonus Scheme).

Following this transaction, the independent trustee of the British American
Tobacco Group Employee Trust British American Tobacco Group Employee Trust holds
a total of 30,083,359 Shares.  The following executive directors, together with
other employees, are potential beneficiaries and are therefore treated as having
an interest:  Mr M F Broughton, 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 / Anne Tradigo      020 7845 2888


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