Director Shareholding

British American Tobacco PLC
08 October 2004

DIRECTORS' INTERESTS



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 7 October 2004 that it had on 6 October 2004 released:



a)         40,752 British American Tobacco p.l.c. 25p ordinary shares (the
"Shares") to participants in the British American Tobacco Long Term Incentive
Plan;



b)         19,109 British American Tobacco p.l.c. 25p ordinary shares (the
"Shares") to participants in the British American Tobacco Deferred Share Bonus
Scheme; and



c)         2,541 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 27,469,773 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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