Director Shareholding

British American Tobacco PLC
16 March 2004



DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 16 March 2004 that it had between 12 March and 15 March
2004:

a)   released 26,621 British American Tobacco p.l.c. 25p ordinary shares 
     (the "Shares") to a participant in the British American Tobacco Long Term
     Incentive Plan.

b)   disposed of 30,450 British American Tobacco p.l.c. 25p ordinary shares 
     (the "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 27,600,242 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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