Director Shareholding

British American Tobacco PLC
11 January 2005


DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 11 January 2005 that it had on 7 January 2005 released
7,858 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 26,473,043 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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