Director Shareholding

British American Tobacco PLC
27 October 2004

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 26 October 2004 that it had on 25 October 2004 released
12,548 British American Tobacco p.l.c. 25p 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 27,391,752 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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