Director Shareholding

British American Tobacco PLC
24 August 2004



DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 23 August 2004 that it had on 20 August 2004:



a)         released 10,940 British American Tobacco p.l.c. 25p ordinary shares
(the "Shares") to a participant in the British American Tobacco Long Term
Incentive Plan.



b)         released 7,138 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 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 27,919,392 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 A Monteiro de
Castro and Mr P A Rayner.





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