Disposal

British American Tobacco PLC
16 January 2001



                     Sale of Genstar Development Company

British American Tobacco's wholly owned subsidiary, Imperial Tobacco Canada
Limited has completed the sale of Genstar Development Company Limited, the
Canadian land development operations of its former Genstar Division. The
purchaser is an investor group including the senior management of Genstar
headed by Mr Frank Thomas.

The price is C$183 million cash for the shares as at 31 December 1999, with
adjustments for various items since then. The transaction completes the
disposal of the non-tobacco businesses owned by Imasco Limited when it was
acquired by British American Tobacco in February 2000. The gross proceeds
realised from the sale of Genstar's Canadian and US businesses are C$533
million (£239 million).



Enquiries:

Ralph Edmondson, Investor Relations: [phone]

Dave Betteridge, British American Tobacco Press Office: [phone]