Director/PDMR Shareholding

British American Tobacco PLC
22 December 2006





DIRECTOR/PDMR SHAREHOLDING



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 22 December 2006 that it had between 21 December 2006
and 22 December 2006 released:



a) 26,958 British American Tobacco p.l.c. 25p ordinary shares (the
"Shares") to participants in the British American Tobacco Long Term Incentive
Plan; and



b) 5,557 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 19,252,345 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 between the above mentioned dates:  Mr P N Adams,
Mr P A Rayner and Mr A Monteiro de Castro.



Mrs A C Girling
Deputy Secretary
020 7845 1919


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