Director Shareholding

British American Tobacco PLC
25 February 2004

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 25 February 2004 that between 13 February 2004 and 19
February 2004 it had:

a)         released 4,458 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") to a participant in the British American Tobacco Deferred Share
Bonus Scheme.

b)         disposed of 41,800 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.

Following these transactions, the independent trustee of the British American
Tobacco Group Employee Trust holds a total of 30,505,707 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.


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