Director Shareholding

British American Tobacco PLC
24 May 2004

DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 24 May 2004 that it had between 19 May 2004 and 21 May
2004 released:



a)         45,044 British American Tobacco p.l.c. 25p ordinary shares (the
"Shares") to participants in the British American Tobacco Long Term Incentive
Plan;



b)         16,462 Shares to participants in the British American Tobacco
Deferred Share Bonus Scheme; and



c)         8,858 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 31,576,682 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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