Director Shareholding

British American Tobacco PLC
14 January 2005



DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 14 January 2005 that it had on 13 January 2005 released
18,457 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 this transaction, the independent trustee of the British American
Tobacco Group Employee Trust holds a total of 26,428,603 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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