Director Shareholding

British American Tobacco PLC
27 May 2005



DIRECTORS' INTERESTS


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 27 May 2005 that on 25 May 2005 it had:
     
a)   released 42,399 British American Tobacco p.l.c. 25p ordinary shares (the 
     "Shares") to participants in the British American Tobacco Long Term
     Incentive Plan.

b)   released 16,859 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 24,869,102 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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