Director Shareholding

British American Tobacco PLC
23 May 2005


DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 20 May 2005 that it had purchased 3,020,000 British
American Tobacco p.l.c. 25p ordinary shares (the "Shares") on 19 May 2005 at a
price of 1044.2041p per Share to satisfy the future release of awards under the
Company's long term incentive plan.



On the same date, the independent trustee notified the Company that it had
released:


a) 20,993 British American Tobacco p.l.c. 25p ordinary shares (the
   "Shares") to participants in the British American Tobacco Long Term Incentive
   Plan; and


b) 4,147 British American Tobacco p.l.c. 25p ordinary Shares (the "
   Shares") to satisfy the exercise of options under the Company's share option
   scheme.

Following these transactions, the independent trustee of the British American
Tobacco Group Employee Trust holds a total of 25,059,001 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.


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