Director Shareholding

British American Tobacco PLC
25 May 2005

DIRECTORS' INTERESTS

The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 25 May 2005 that it had between 20 May 2005 and 24 May
2005 released 86,172 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 24,928,360 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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