Director Shareholding

British American Tobacco PLC
29 December 2003



DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 24 December 2003 that it had:



a)   on 2 December 2003 released 27,674 British American Tobacco p.l.c.
25p ordinary shares (the "Shares") to a participant in the British American
Tobacco Long Term Incentive Plan.  The participant to whom shares was released
is not a director of British American Tobacco p.l.c.



b)  between 19 and 23 December 2003 disposed of 120,904 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 these transactions, the independent trustee of the British American
Tobacco Group Employee Trust holds a total of 31,350,596 Shares.  The following
executive directors, together with other employees, are potential beneficiaries
and are therefore treated as having an interest: Mr M F Broughton, Mr P N Adams,
Mr P A Rayner and Mr A Monteiro de Castro.





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