Publication of Prospectus

British American Tobacco PLC
01 December 2005



Publication of Prospectus



The following prospectus has been approved by the UK Listing Authority and is
available for viewing:



Base Prospectus dated 30 November 2005

B.A.T. INTERNATIONAL FINANCE p.l.c. ("BATIF"), B.A.T CAPITAL CORPORATION ("
BATCAP") and BRITISH AMERICAN TOBACCO HOLDINGS (THE NETHERLANDS) B.V. ("BATHTN")

U.S.$12,500,000,000 Euro Medium Term Note Programme unconditionally and
irrevocably guaranteed by BRITISH AMERICAN TOBACCO p.l.c. and each of the
Issuers (except where it is the relevant Issuer) (including the published
audited financial information for the financial years ended 31 December 2003 and
2004 for BATIF, BATCAP and BATHTN)



To view the full document, please paste the following relevant URL into the
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http://www.rns-pdf.londonstockexchange.com/rns/0141v_1-2005-12-1.pdf

http://www.rns-pdf.londonstockexchange.com/rns/0141v_2-2005-12-1.pdf





For further information, please contact

Christopher Smith,
JPMorgan Cazenove Ltd
20 Moorgate
London EC2R 6DA
Tel: [phone]


DISCLAIMER - INTENDED ADDRESSEES


Please note that the information contained in the Prospectus may be addressed to
and/or targeted at persons who are residents of particular countries (specified
in the Prospectus) only and is not intended for use and should not be relied
upon by any person outside these countries and/or to whom the offer contained in
the Prospectus is not addressed. Prior to relying on the information contained
in the Prospectus you must ascertain from the Prospectus whether or not you are
part of the intended addressees of the information contained therein.


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