Director Shareholding

British American Tobacco PLC
12 January 2004

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 12 January 2004 that between 5 January 2004 and 8
January 2004 it had:

a)         released 18,318 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") in accordance with the British American Tobacco Long Term
Incentive Plan.

b)         disposed of 40,082 British American Tobacco p.l.c. 25p ordinary
shares (the "Shares") to satisfy the exercise of options under the Company's
share option scheme.

c)         released 119,119 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") to a participant in the British American Tobacco Deferred Share
Bonus Scheme.

The participants to whom the shares were released or disposed of were 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 31,121,245 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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