Mailing of 1st Quarter Report

British American Tobacco PLC
17 May 2005

Quarterly Report for the Three Months to 31 March 2005



The British American Tobacco p.l.c. Quarterly Report for the three months to 31
March 2005 was mailed to shareholders yesterday.



Two copies of the above document have been submitted to the UK Listing Authority
and will shortly 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]).





Contact:



G C W Cunnington
Deputy Secretary


17 May 2005


T: 020 7845 1925






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