Director Shareholding

British American Tobacco PLC
28 February 2002


DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 27 February 2002 that it had on 27 February 2002
disposed of 121,367 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 disposal of shares were made are
not directors of British American Tobacco p.l.c.

Following this transaction, the independent trustee of the British American
Tobacco Group Employee Trust holds a total of 29,426,662 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.


                      This information is provided by RNS
            The company news service from the London Stock Exchange