Annual Report and Accounts

British American Tobacco PLC
28 March 2006

Directors' Report and Accounts for the Year Ended 31 December 2005



The following documents were mailed to the shareholders of British American
Tobacco p.l.c. on Monday 27 March 2006:



(a)   Directors' Report & Accounts 2005;

(b)   Annual Review & Summary Financial Statement 2005;

(c)   Notice of Annual General Meeting; and

(d)   Proxy Form.



Two copies of each of the above documents will be submitted to the UK Listing
Authority and will then 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).





Contact:



G C W Cunnington

Deputy Secretary



28 March 2006



T: 020 7845 1925




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