Director Shareholding

British American Tobacco PLC
16 August 2004

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 13 August 2004 that on the same date it had released
31,356 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
participant in respect of whom the Shares were released is not a director 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 28,261,433 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.

END

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