Directors' Dealings

BRITISH AMERICAN TOBACCO PLC

                            DEALINGS BY DIRECTORS

1)   NAME OF COMPANY

BRITISH AMERICAN TOBACCO P.L.C

2)   NAME OF DIRECTOR

ALL THE EXECUTIVE DIRECTORS

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

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 B.A.T. INDUSTRIES EMPLOYEE SHARE OWNERSHIP PLAN)

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

N/A

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

N/A

8)   ( N/A %)
    of issued Class

9)   Number of shares/amount
     of stock disposed

7,224

10) Percentage of 
    issued Class

LESS THAN 0.004%

11)  Class of security

N/A

12)  Price per share

7,224 @ 318.80p 

13)  Date of transaction

26TH JULY 1999

14)  Date company informed

26TH JULY 1999

15)  Total holding following this notification

TRUSTEE HOLDS 5,969,312

16)  Total percentage holding of issued class following 
     this notification      

LESS THAN 0.3%

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

17)  Date of grant

N/A

18)  Period during which or date on which exercisable

N/A

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

N/A

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

N/A

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

N/A

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

N/A

23)  Any additional information

N/A

24)  Name of contact and telephone number for queries

B J S MATHEWS 020 7845 1919


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

B J S MATHEWS ASSISTANT SECRETARY

     Date of Notification......26TH JULY 1999............