Director Shareholding

British American Tobacco PLC
25 August 2004

DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 24 August 2004 that it had on 23 August 2004 released
37,751 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 in respect of whom the Shares were released are not directors of
British American Tobacco p.l.c.



Following this transaction, the independent trustee of the British American
Tobacco Group Employee Trust holds a total of 27,881,641 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 P A Rayner and
Mr A Monteiro de Castro.




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