Acquisition of S.C.A. Tobacco Corporation, Japan

British American Tobacco PLC
3 April 2000

ACQUISITION OF S.C.A. TOBACCO CORPORATION, JAPAN

Agreements have been signed with Sumitomo Corporation of Japan in
relation to the previously announced acquisition by the British American
Tobacco Group of S.C.A. Tobacco Corporation, which distributes the
British American Tobacco Group's products in Japan.

As part of this acquisition, the Group will reacquire cigarette stocks
which had previously been sold to that business.  A one-off accounting
adjustment of approximately US$130 million will be charged against Group
operating profit for the first quarter to remove the gross contribution
previously recognised by the Group on those cigarette sales.

For further information, please contact:

British American Tobacco plc Enquiries: 0171 845 1000

Ralph Edmondson
Head of Investor Relations