Director Shareholding

British American Tobacco PLC
04 September 2003



DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 3 September 2003 that on 2 September 2003 it had:

a) released 23,635 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") to participants in the British American Tobacco Deferred Share
Bonus Scheme.

b) disposed of 5,336 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.

In addition, the independent trustee notified the Company on 3 September 2003
that 862 Shares released in error to a participant in the Deferred Share Bonus
Scheme on 7 May 2003 had been returned to the Trust.  The participant to whom
the Shares had been released was not a Director 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 32,902,316 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.


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