Director/PDMR Shareholding

British American Tobacco PLC
04 December 2006





DIRECTOR/PDMR SHAREHOLDING


The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 4 December 2006 that it had between 1 December 2006 and
4 December 2006 released:


a)         3,068 British American Tobacco p.l.c. 25p ordinary shares (the
"Shares") to participants in the British American Tobacco Deferred Share Bonus
Scheme; and


b)         5,683 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 19,424,987 Shares.

The following executive directors, together with other employees, are potential
beneficiaries under the trust, and are therefore deemed to be technically
interested for Companies Act purposes but were not connected with the
transactions that took place between the above mentioned dates:  Mr P N Adams,
Mr P A Rayner and Mr A Monteiro de Castro.



I A M B de Minvielle Devaux
Assistant Secretary



0207 845 1545




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