Director Shareholding

British American Tobacco PLC
30 July 2004

DIRECTORS' SHAREHOLDING


The independent trustees of the British American Tobacco Group Employee Trust
notified the Company on 30 July 2004 that it had on the same date released
10,000 British American Tobacco p.l.c. 25p ordinary shares (the "Shares") to Mr
P A Rayner, a Director of British American Tobacco p.l.c, following Mr Rayner's
exercise on 30 July 2004 of options granted under the British American Tobacco
Share Option Scheme.

The options were exercised by Mr Rayner at an exercise price of 500p each.  On
the same day, he sold 2,481 Shares at a price of 830.5p per Share and
transferred 7,519 Shares at nil consideration to Mrs R Rayner (a connected
person).  On the same day, Mrs Rayner sold 7,519 Shares at a price of 830.5p per
Share.

Mr Rayner has a beneficial interest in 156,499 Shares (including 73,725 Shares
under the Deferred Share Bonus Scheme).


Following this transaction, the independent trustee of the British American
Tobacco Group Employee Trust British American Tobacco Group Employee Trust holds
a total of 29,777,004 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 A Monteiro de Castro and Mr P A Rayner.



ENQUIRIES:

Investor Relations:
Ralph Edmondson    020 7845 1180

Press Office:
David Betteridge / Teresa La Thangue / Anne Tradigo   020 7845 2888


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