B&W Statement re Legislation

British American Tobacco PLC
10 May 2000


The following announcement has been made today by Brown & Williamson:


                      B&W:  ENACTMENT OF FLORIDA LAW
                      REMOVES OMINOUS FINANCIAL CLOUD


LOUISVILLE, KY - Brown & Williamson Tobacco Corporation today issued the
following statement after Florida Governor Jeb Bush signed legislation
limiting the financial bonding requirements for defendants in the Engle
tobacco class action lawsuit:
     
     'Governor Bush's action will allow our company and others to appeal
     the Engle verdict without being subjected to the threat of financial
     devastation resulting from requirements to post a security bond
     regardless of the outcome of the punitive damages phase of the trial.
     
     'With the security bond cap in place, Brown & Williamson will take
     its case to the appellate courts, where our company is confident it
     will prevail.
     
     'We are understandably pleased that this ominous cloud has been
     removed from the horizon.'
     
Brown & Williamson is the nation's third largest manufacturer of tobacco
products.  With headquarters in Louisville, Ky., the company's major
brands include KOOL, LUCKY STRIKE, GPC, CARLTON, MISTY AND BARCLAY.

For more information about the company and the tobacco industry, visit
www.brownandwilliamson.com.

   
Enquiries:

Investor Relations
Ralph Edmondson        [phone]
Denise Hart            [phone]

British American Tobacco Press Office
Fran Morrison, Dave Betteridge, Jody Humble, Scott Hailstone
+ 44 (0)20 7845 2888