Director Shareholding

British American Tobacco PLC
26 November 2004


DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 25 November 2004 that it had on 24 November 2004
released 1,808 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 to whom shares were released is not a director 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 27,052,732 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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