Director Shareholding

British American Tobacco PLC
26 April 2004

DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 23 April 2004 that on 22 April 2004 it had released
6,551 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 are not directors 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 32,115,138 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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