Director Shareholding

British American Tobacco PLC
17 May 2005


DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 17 May 2005 that it had between 12 May 2005 and 13 May
2005 released:
     
a)   9,879 British American Tobacco p.l.c. 25p ordinary shares (the "Shares") to 
     a participant in the British American Tobacco Long Term Incentive Plan; and
     
b)   54,907 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 22,116,596 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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