Director Shareholding

British American Tobacco PLC
04 June 2004


DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 3 June 2004 that it had between 19 May 2004 and 2 June
2004 released:
     
a)   54,471 British American Tobacco p.l.c. 25p ordinary shares (the "Shares") 
     to participants in the British American Tobacco Long Term Incentive Plan;
     
b)   40,762 Shares to participants in the British American Tobacco Deferred 
     Share Bonus Scheme; and
     
c)   26,521 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 31,422,463 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 P A Rayner and Mr A Monteiro de Castro.


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