Director Shareholding

British American Tobacco PLC
26 February 2004



DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 26 February 2004 that between 24 February 2004 and 25
February 2004 it had



a)   released 33,234 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") to a participant in the British American Tobacco Long Term
Incentive Plan; and



b)    disposed of 53,560 Shares to satisfy the exercise of options under
the Company's share option scheme.



The participants to whom shares were released or in respect of whom the disposal
of shares were made 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 30,418,913 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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