Director/PDMR Shareholding

British American Tobacco PLC
27 July 2006




NOTIFICATION OF TRANSACTIONS BY DIRECTORS, PERSONS DISCHARGING MANAGERIAL
RESPONSIBILITY OR CONNECTED PERSONS



Notification made in accordance with Disclosure Rule 3.1.4R(1)(a) of the
Disclosure Rules sourcebook.



The independent trustees of the British American Tobacco Group Employee Trust
notified the Company on 27 July 2006 that it had on the same date released 1,932
British American Tobacco p.l.c. 25p ordinary shares (the "Shares") to Mr P A
Rayner, a Director of British American Tobacco p.l.c, following Mr Rayner's
exercise on 27 July 2006 of options granted under the British American Tobacco
Share Option Scheme.



The options were exercised by Mr Rayner at an exercise price of £5.00 each.  On
the same day, he sold 966 Shares at a price of £14.1037 per Share and
transferred 966 Shares at nil consideration to Mrs R J Rayner (a connected
person).  On the same day, Mrs Rayner sold 966 Shares at a price of £14.1037 per
Share.



Mr Rayner has a beneficial interest in 166,325 Shares (including 82,821 Shares
under the Deferred Share Bonus Scheme).





The independent trustee of the British American Tobacco Group Employee Trust
also notified the Company on the same date that it had between 26 July 2006 and
27 July 2006 released 15,941 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 20,561,697 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.





Name of duly authorised officer of issuer responsible for making notification:

Isabel de Minvielle Devaux, Assistant Company Secretary, 0207 845 1545





ENQUIRIES:



Investor Relations:

Ralph Edmondson    020 7845 1180



Press Office:

David Betteridge / Teresa La Thangue / Catherine Armstrong      020 7845 2888






                      This information is provided by RNS
            The company news service from the London Stock Exchange