Director Shareholding

British American Tobacco PLC
18 June 2004

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 18 June 2004 that it had on 17 June 2004 released:
     
a)   34,369 British American Tobacco p.l.c. 25p ordinary shares (the "Shares")      
     to a participant in the British American Tobacco Long Term Incentive
     Plan;

b)   2,163 Shares to a participant in the British American Tobacco Deferred 
     Share Bonus Scheme; and

c)   7,150 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 31,141,904 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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