Director/PDMR Shareholding

British American Tobacco PLC
19 December 2006



DIRECTOR/PDMR SHAREHOLDING



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 19 December 2006 that it had on 18 December 2006
released:



a)   42,785 British American Tobacco p.l.c. 25p ordinary shares (the "Shares") 
     to a participant in the British American Tobacco Long Term Incentive Plan;

b)   14,957 British American Tobacco p.l.c. 25p ordinary shares (the "Shares") 
     to a participant in the British American Tobacco Deferred Share Bonus
     Scheme; and

c)   43,794 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 19,289,028 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 on the above mentioned date:  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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