Director Shareholding

British American Tobacco PLC
20 September 2004


DIRECTORS' SHAREHOLDINGS


The Company was notified on 17 September 2004 by the trustee of the British
American Tobacco Employee Share Ownership Plan (the "Plan") that on 16 September
 2004 ordinary shares of 25p each in British American Tobacco p.l.c. (the "
Shares") were purchased for the following Directors at a price of 812p per Share
as a result of the reinvestment of dividends by the trustee in accordance with
the Plan.


The number of Shares purchased by each Director, together with their interests
following the transaction, are as follows:


Director                           British American                        Total Beneficial and Family
                                   Tobacco Shares                          Interests following this
                                   Purchased                               Notification


P N Adams                               24                              323,343 (including 112,411 Deferred Shares)

P A Rayner                              19                              156,548 (including 73,725 Deferred Shares)


                      This information is provided by RNS
            The company news service from the London Stock Exchange                  BMI