Director Shareholding

British American Tobacco PLC
18 August 2004


DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 17 August 2004 that it had on the same date released
14,364 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 28,242,039 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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