Director Shareholding

British American Tobacco PLC
06 September 2004

DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 6 September 2004 that it had on 3 September 2004
released 12,912 British American Tobacco p.l.c. 25p Shares ("the Shares") to
satisfy the exercise of options under the Company's share option scheme.



The participant to whom shares were released is not a director 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 27,672,539 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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