Director Shareholding

British American Tobacco PLC
13 February 2004


DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 12 February 2004 that, on 11 February 2004, it had
disposed of 10,373 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 participant in respect of whom the disposal of Shares was made is
not a director 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 30,551,965 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 A Monteiro de Castro and Mr P A Rayner.


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