Directors' Notification of Dealing in Shares

British American Tobacco PLC
31 August 2000

                       DEALINGS BY DIRECTORS


1)  NAME OF COMPANY

BRITISH AMERICAN TOBACCO PLC


2)  NAME OF DIRECTOR

THE EXECUTIVE DIRECTORS (WITH THE EXCEPTION OF MR W P RYAN)

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
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 TRUSTEES OF SHARES IN WHICH THE EXECUTIVE DIRECTORS (WITH THE
EXCEPTION OF MR W P RYAN) 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

2,568

10)  (LESS THAN 0.01%)
    of issued Class


11) Class of security

ORDINARY 25P


12) Price per share

318.80P

13) Date of transaction

30TH AUGUST 2000

14) Date company informed

30TH AUGUST 2000

15) Total holding following this notification

5,717,605

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
0207 845 1919

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

   Date of Notification      31ST AUGUST 2000