Director Declaration

British American Tobacco PLC
11 January 2005


To comply with paragraph 16.4 of the UK Listing Authority Listing Rules, we
confirm that Mr Robert Earl Lerwill, who was appointed a Non-Executive Director
of British American Tobacco p.l.c. (the "Company") with effect from 1 January
2005 (the "Effective Date"), is/was a director the following companies which are
/were publicly listed as shown below:


Current Directorship                  Company Name                                 Listed

                                      Aegis plc                                    London



Past Directorships (in last 5 years)  Company Name                                 Listed

                                      Cable & Wireless plc                         London
                                      Cable & Wireless Communications plc (now NTL London
                                      (CWC) Limited
                                      Cable & Wireless Hkt Limited                 Hong Kong
                                      Cable & Wireless Optus Limited               Australia
                                      Cable & Wireless Jamaica Limited             Jamaica
                                      Cable & Wireless (Barbados) Limited          Barbados
                                      PCCW Limited                                 Hong Kong


In addition, there are no matters required by paragraphs 6.F.2 (b) to (g) of the
Listing Rules to be disclosed by him.

Further, Mr Lerwill has notified the Company that, post the announcement of his
appointment by the Company on 9 December 2004 but prior to the Effective Date,
he purchased 3,000 ordinary shares in the Company at 892.13p per share (the "
Shares") on 20 December 2004. Following this transaction, Mr Lerwill has a
beneficial interest in 3,000 Shares.


Contact:

G C W Cunnington
Assistant Secretary

11 January 2005

T: 020 7845 1925




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