Director Shareholding

British American Tobacco PLC
03 September 2004

DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 2 September 2004 that on 1 September 2004 it had:



a)    released 29,512 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") in accordance with the British American Tobacco Long Term
Incentive Plan.



b)    disposed of 27,986 British American Tobacco p.l.c. 25p ordinary
shares (the "Shares") to satisfy the exercise of options under the Company's
share option scheme.



c)    released 11,564 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") to a participant in the British American Tobacco Deferred Share
Bonus Scheme.



The participants to whom the shares were released or disposed of were 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 27,758,211 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.



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