Director/PDMR Shareholding

British American Tobacco PLC
20 December 2005




DIRECTOR/PDMR SHAREHOLDING



The independent trustee of the British American Tobacco Group Employee Trust
notified the Company on 20 December 2005 that it had on 19 December 2005
released:


a) 20,403 British American Tobacco p.l.c. 25p ordinary shares (the "Shares") 
   to a participant in the British American Tobacco Long Term Incentive
   Plan; and


b) 5,311 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 22,825,596 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 on the above mentioned date:  Mr P N Adams, Mr P A
Rayner and Mr A Monteiro de Castro.


A C Girling
Deputy Secretary



0207 845 1919


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