Further re Acquisition of Interest

British American Tobacco PLC
28 January 2000



OVERWHELMING SUPPORT FOR OFFER

British American Tobacco announces that shareholders in Imasco, the
Group's Canadian associate, have voted overwhelmingly in favour of a
special resolution which will permit British American Tobacco to acquire
the 58.5 per cent of Imasco shares that it does not already own, at a
price of C$41.60 per share.

The special resolution, which required the support of a two-thirds
majority, received 95.7 per cent of the votes cast by Imasco's public
shareholders and 97.9 per cent of the votes cast by all shareholders,
including British American Tobacco.  Completion of the transaction is
still subject to receipt of the regulatory approvals needed to allow the
Toronto Dominion Bank to acquire Imasco's 98.2 per cent interest in CT
Financial Services Inc.  These approvals are expected to be received
prior to the scheduled closing on 1 February 2000.

As already announced, Shoppers Drug Mart/Pharmaprix is to be sold to
Kohlberg Kravis Roberts & Co., while the auction process for Genstar
Development Company is well underway.

The acquisition of Imperial Tobacco will be marginally earnings
enhancing, while providing a significant improvement in cash flow.  It
completes the transformation of British American Tobacco, which started
in October 1997 with the demerger of financial services, into a business
focused solely on its worldwide tobacco interests, in pursuit of the
Group's vision of becoming the leading international tobacco company.
There should be significant growth opportunities in tobacco for the
foreseeable future and British American Tobacco remains confident of its
long-term ability to provide excellent rewards for shareholders, based
on the Group's commitment to pay out at least 50 per cent of sustainable
earnings.

Commenting on the result of the Imasco shareholders vote, Martin
Broughton, Chairman of British American Tobacco, said:  'This
overwhelming result marks the start of a new chapter in the long and
successful history of our business in Canada.  I would like to take the
opportunity to congratulate the Imasco management team, and especially
Purdy Crawford and Brian Levitt, on the quality of the business they
have built over the years and the value they have added for
shareholders.

'Imperial Tobacco is an excellent business, which has been able to
increase market share consistently for the past 20 years.  It has a
proven management team led by Don Brown and Bob Bexon and so we would
not expect there to be any major changes as a result of becoming a full
subsidiary of British American Tobacco.'

ENQUIRIES:

British American Tobacco Press Office:  Tel.  [phone]

Fran Morrison, Brian O'Connell, Jody Humble

Investor Relations:  Tel. [phone]

Ralph Edmondson, Denise Hart



NOTES TO EDITORS
                                    
No of fully diluted shares (m)    441.09
Owned by BAT                     -184.17
Public float                      256.92
Offer price                        41.60
C$/£                                2.35

                                    C$bn        £bn

Total cash cost of 58%             10.69        4.55
Existing Imasco debt                1.60        0.68
Sale of CT (98.2%)                 -7.85       -3.34
Sale of Shoppers                   -2.55       -1.09
Increase in BAT net debt            1.89        0.80


Excludes proceeds from sale of Genstar Land Co.