Director Shareholding

British American Tobacco PLC
15 January 2004

DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 15 January 2004 that between 12 January 2004 and 13
January 2004 it had:



a)         released 90,605 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 20,848 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 13,416 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 30,996,376 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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