Director Shareholding

British American Tobacco PLC
17 September 2004

DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 17 September 2004 that it had on 16 September 2004
released:



a)         39,257 British American Tobacco p.l.c. 25p ordinary shares (the
"Shares") to a participant in the British American Tobacco Long Term Incentive
Plan; and



b)         9,025 British American Tobacco p.l.c. 25p ordinary shares (the
"Shares") to a participant in the British American Tobacco Deferred Share Bonus
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 27,573,282 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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