Directors' Dealings

British American Tobacco PLC
4 January 2000

                       DEALINGS BY DIRECTORS


1)  NAME OF COMPANY

    BRITISH AMERICAN TOBACCO PLC

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 PERIN 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)


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

    9,869

10)  ( % )
   of issued Class

    LESS THAN 0.01%

11) Class of security

    ORDINARY SHARES OF 25P EACH

12) Price per share

    4,981 @ 278.74p

    4,888 @ 318.80p

13) Date of transaction

    29TH DECEMBER 1999

14) Date company informed

    4TH JANUARY 2000

15) Total holding following this notification

    5,884,573

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



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      020 7845 1919

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

    Date of Notification.....4TH JANUARY 2000........................