Director Shareholding

British American Tobacco PLC
11 January 2002

DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 11 January 2002 that it had on the same date released
16,114 British American Tobacco p.l.c. 25p ordinary shares (the 'Shares') to
participants in the British American Tobacco Deferred Share Bonus 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 30,284,155 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 and Mr P A Rayner.