Re Agreement

British American Tobacco PLC
10 May 2001

British American Tobacco signs land deal in China

Further to British American Tobacco's announcement on 2 May 2001, that the
Group and the Chinese Government are currently in discussions with a view to
the establishment of a new joint venture company in China, an agreement has
been signed today to secure rights to use land for building a factory at
Mianyang in Sichuan Province. The size of the site is approximately 96
hectares (237 acres).