Director Shareholding

British American Tobacco PLC
25 March 2004



DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 25 March 2004 that it had between 19 March and 23 March
2004:


a)         released 49,146 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") to a participant in the British American Tobacco Long Term
Incentive Plan.


b)         disposed of 81,229 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 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 32,878,049 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 A Monteiro de Castro and Mr P A Rayner.




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