Director Shareholding

British American Tobacco PLC
28 July 2004

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 28 July 2004 that it had on 27 July 2004 and 28 July
2004 released:

a)         51,180 British American Tobacco p.l.c. 25p ordinary shares (the
"Shares") to a participant in the British American Tobacco Long Term Incentive
Plan;

b)         245,819 Shares to participants in the British American Tobacco
Deferred Share Bonus Scheme; and

c)         10,272 Shares to satisfy the exercise of options under the Company's
share option scheme.

The participants to whom shares were released 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 29,825,555 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 P A Rayner and
Mr A Monteiro de Castro.

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