Disposal

British American Tobacco PLC
29 December 2004

                        Sale of Etinera S.p.A. Completed



British American Tobacco confirmed today the completion of the sale of Etinera
S.p.A., the distribution business of its Italian subsidiary BAT Italia, to
Compania de Distribucion Integral Logista S.A. and Axiter Investments S.L. for
€590 million.





                                   ENQUIRIES



British American Tobacco Press Office            Investor Relations
David Betteridge/Ann Tradigo/Teresa La Thangue   Ralph Edmondson/Rachael Cummins
[phone] (24 hours)                  [phone] or 1519




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