Q1 Report Mailing

British American Tobacco PLC
05 May 2004

First Quarter Report Mailing

Two copies of the above document have been submitted to the UK Listing
Authority, and will shortly be available for inspection at the UK Listing
Authority's Document Viewing Facility, which is situated at: Financial Services
Authority, 25 The North Colonnade, Canary Wharf, London E14 5HS (Tel: [phone]
1000).


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