Director Shareholding

British American Tobacco PLC
27 May 2004



DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 27 May 2004 that it had between 19 May and 26 May 2004:



a)    released 8,749 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") to a participant in the British American Tobacco Deferred Share
Bonus Scheme.



b)    disposed of 23,716 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 31,544,217 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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