Director Shareholding

British American Tobacco PLC
09 May 2005


DIRECTORS' SHAREHOLDING

The independent trustees of the British American Tobacco Group Employee Trust
notified the Company on 6 May 2005 that it had on the same date released 3,294
British American Tobacco p.l.c. 25p ordinary shares (the "Shares") to Mr P A
Rayner, a Director of British American Tobacco p.l.c, following Mr Rayner's
exercise on 6 May 2005 of options granted under the British American Tobacco
Share Option Scheme.

The options were exercised by Mr Rayner at an exercise price of £5.00 each.  On
the same day, he sold 1,647 Shares at a price of £10.16 per Share and
transferred 1,647 Shares at nil consideration to Mrs J R Rayner (a connected
person).  On the same day, Mrs Rayner sold 1,647 Shares at a price of £10.16 per
Share.

Mr Rayner has a beneficial interest in 166,230 Shares (including 83,155 Shares
under the Deferred Share Bonus Scheme).


Following this transaction, the independent trustee of the British American
Tobacco Group Employee Trust British American Tobacco Group Employee Trust holds
a total of 22,441,306 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 A Monteiro de Castro and Mr P A Rayner.


ENQUIRIES:

Investor Relations:
Ralph Edmondson    020 7845 1180

Press Office:
David Betteridge / Teresa La Thangue / Emily Brand           020 7845 2888



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