Director Shareholding

British American Tobacco PLC
24 December 2004

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 23 December 2004 that on 22 December 2004 it had
disposed of 11,826 British American Tobacco p.l.c. 25p ordinary shares (the
"Shares") to satisfy the exercise of options under the Company's executive share
option scheme. The participant in respect of whom the disposal of shares was
made 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 26,691,070 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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