Director Shareholding

DEALINGS BY DIRECTORS


1)  NAME OF COMPANY


BRITISH AMERICAN TOBACCO PLC

2)  NAME OF DIRECTOR

   THE EXECUTIVE DIRECTORS

3)  Please state whether notification indicates that it is in respect of
    holding of the shareholder named in 2 above or in respect of a
    non-beneficial interest or in the case of an individual holder
    if it is a holding of that person's spouse or children under the
    age of 18 or in respect of an non-beneficial interest

    DIRECTORS NAMED IN 2 ABOVE

4)  Name of the registered holder(s) and, if more than one holder, the
    number of shares held by each of them. (If notified)

     TOWERS PERRIN EAGLE STAR SHARE PLAN
     SERVICES (GUERNSEY) LTD (AS TRUSTEE OF
     THE BRITISH AMERICAN TOBACCO GROUP
     EMPLOYEE TRUST) 

5)  Please state whether notification relates to a person(s) connected
    with the Director named in 2 above and identify the connected person(s)



6)  Please state the nature of the transaction. For PEP transactions
    please indicate whether general/single co PEP and if discretionary/non
    discretionary

     DISPOSAL BY TRUSTEE OF SHARES IN WHICH
     THE EXECUTIVE DIRECTORS ARE INTERESTED
     AS POTENTIAL BENEFICIARIES

7)  Number of shares/amount of
    stock acquired



8)   (N/A %)
    of issued Class


9)  Number of shares/amount
    of stock disposed

    39,567

10)  ( LESS THAN 0.01%)
    of issued Class


11) Class of security

     ORDINARY 25P


12) Price per share

     253.67P

13) Date of transaction

     13TH SEPTEMBER 2000

14) Date company informed


     13TH SEPTEMBER 2000

15) Total holding following this notification

     25,611,630

16) Total percentage holding of issued class following this notification


     LESS THAN 1.2%

     IF A DIRECTOR HAS BEEN GRANTED OPTIONS BY THE COMPANY PLEASE
                    COMPLETE THE FOLLOWING BOXES

17) Date of grant



18) Period during which or date on which exercisable



19) Total amount paid (if any) for grant of the option



20) Description of shares or debentures involved: class, number.



21) Exercise price (if fixed at time of grant) or indication that price
    is to be fixed at time of exercise



22) Total number of shares or debentures over which options held
    following this notification



23) Any additional information



24) Name of contact and telephone number for queries

    B J S MATHEWS - 0207 845 1919

25) Name and signature of authorised company official responsible for
    making this notification

   Date of Notification  13TH SEPTEMBER 2000